AUDITING AND ASSURANCE SERVICES A
SYSTEMATIC APPROACH 12TH EDITION
WILLIAM MESSIER TEST BANK FINAL
STUDY GUIDE 2026 SOLVED QUESTIONS
FULLY CORRECT
⫸ Audit committee. Answer: A subcommittee of the board of directors
that is responsible for the financial
reporting and disclosure process.
⫸ Audit procedures. Answer: Specific acts performed as the auditor
gathers evidence to determine if
specific audit objectives are being met.
⫸ Audit strategy. Answer: The auditor's plan for the expected conduct,
organization, and staffing of
the audit.
⫸ Auditor specialist. Answer: An individual or organization possessing
expertise in a field other than
accounting or auditing, whose work in that field is used by the auditor to
assist the auditor in
obtaining sufficient appropriate audit evidence. An auditor's specialist
may be either an auditor's
SYSTEMATIC APPROACH 12TH EDITION
WILLIAM MESSIER TEST BANK FINAL
STUDY GUIDE 2026 SOLVED QUESTIONS
FULLY CORRECT
⫸ Audit committee. Answer: A subcommittee of the board of directors
that is responsible for the financial
reporting and disclosure process.
⫸ Audit procedures. Answer: Specific acts performed as the auditor
gathers evidence to determine if
specific audit objectives are being met.
⫸ Audit strategy. Answer: The auditor's plan for the expected conduct,
organization, and staffing of
the audit.
⫸ Auditor specialist. Answer: An individual or organization possessing
expertise in a field other than
accounting or auditing, whose work in that field is used by the auditor to
assist the auditor in
obtaining sufficient appropriate audit evidence. An auditor's specialist
may be either an auditor's
