Chapter 9, Problem 36RQSC

To determine

Introduction:The audit approach is the strategy for conducting an audit by the auditor. The approach varies with different clients, depends upon the number of factors like the nature of the business, the level of cooperation, the adequacy, etc. The planned audit approach should be effective and efficient. The assessment of control risk determines the audit approach.

Requirement 1

To ascertain:Out of the two auditors, the right one or both

To determine

Introduction:Audit approach is the strategy for conducting an audit by the auditor. The approach varies with different clients, depends upon the number of factors like the nature of the business, the level of cooperation, the adequacy, etc. The planned audit approach should be effective and efficient. The assessment of control risk determines the audit approach.

Requirement 2

To ascertain:The assertion is tested by the second auditor

To determine

Introduction: The audit approach is the strategy for conducting an audit by the auditor. The approach varies with different clients, depends upon the number of factors like the nature of the business, the level of cooperation, the adequacy, etc. The planned audit approach should be effective and efficient. The assessment of control risk determines the audit approach.

Requirement 3

To ascertain: The dual purpose test