AS#5 states that:
A) service providers are part of the client's IT system.
B) service providers must be audited as part of the ICFR.
C) service providers must be considered when evaluating client risk.
D) None of the above.
Correct Answer:
Verified
Q25: One of management's objectives in paying employees
Q26: A public client uses a service provider
Q27: AS#5 requires auditors whose public clients use
Q28: An output control needed regardless of who
Q29: Outsourcing:
A) affects the ICFR of the organization
Q31: The payroll master file serves which purpose?
A)
Q32: The service provider needs to:
A) enforce input
Q33: Input and submission controls required of the
Q34: An imprest payroll account:
A) is similar to
Q35: The human resource department:
A) hires and fires
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