A tour of the client's facilities provides the auditor an opportunity to
A) meet key personnel.
B) observe operations.
C) assess physical safeguards over assets.
D) all of the above.

Question

Quizplus · Accepted Answer

A tour of the client's facilities provides the auditor the opportunity to meet key personnel, observe operations, and assess physical safeguards over assets. This information is important to the auditor in order to gain an understanding of the client's business and to identify any potential risks that may impact the financial statements. Therefore, all of the above options are correct.

A Tour of the Client's Facilities Provides the Auditor an Opportunity