An Auditor Should Recognise That the Application of Auditing Procedures

Multiple Choice

An auditor should recognise that the application of auditing procedures may produce evidential matter indicating the possibility of errors or fraud and therefore should:

A) plan and perform the engagement with an attitude of professional scepticism.
B) extend the work to audit most recorded transactions and records of an entity.
C) design audit tests to detect unrecorded transactions.
D) not depend on internal accounting control features that are designed to prevent or detect errors or irregularities.