Question

When conducting an audit, the auditor has a responsibility to design audit tests to address the risk of management override of internal controls. _____________ can be discerned by looking for evidence of concealment such as missing documents, altered documents, nonreconcilable items, misinformation obtained during management inquiries, and other indicators of concealment.

A. Errors

B. Scope 5 of 10

C. Intent

D. Red flags

Answer 1

When conducting an audit of the client, the auditor has a responsibility to design audit tests to address the risk of management override of internal controls Intent can be discerned by looking for evidence of concealments such as missing documents, altered documents, nonreconcilable items, misinformation obtained during management inquiries, and other indicators of concealment.

Correct answer is option C . ( i.e. Intent ).