Answer The following questions​ “auditing”.

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– The answers most be clear.

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– Mention the reference for each answer.

Answer The following questions:

  1. What are the opinions that can be issued by the auditor on the internal control report?
  2. What is a walkthrough of internal controls? What is its purpose?
  3. What are substantive tests? When are they used?
  4. What is the relationship between internal controls and substantive testing?
  5. List 4 ways in which internal controls can be limited or circumvented?
  6. What is a dual purpose test?
  7. List 10 terms that can be used when performing substantive tests, ex. Trace, review, etc.
  8. Give 2 examples of substantives tests for each of the following: Inventory, A/R, A/P and cash.


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