The auditor had the following procedurin his audit program for a client:
(i) Review performance versus forecasts
(ii) Review performance indicators
(iii) Review exception reports What are these instructions related to?
A) detective controls
B) physical controls
C) internal controls
D) entity-wide controls

Question

Quizplus · Accepted Answer

These instructions are related to detective controls, which are designed to identify and correct errors or irregularities that have occurred.

The Auditor Had the Following Procedurin His Audit Program for a Client