The Auditor Often Makes Inquiries of Personnel Responsible for Clearing

Multiple Choice

The auditor often makes inquiries of personnel responsible for clearing exceptions ________.

A) to determine that all exceptions have been automatically approved
B) to ensure that no employees that handle exception reports are lapping
C) to determine their awareness of the types of misstatements that might appear on exception reports
D) to ensure that it is always one type of misstatement that will appear on the report