To track employee time worked, an audit client uses pre-numbered timecards and accounts for their numerical sequencing. This control procedure relates to which control objective? Accuracy Completeness Validity Classification Question 19 (2 points) If an auditor tests internal controls and confirms controls are operating effectively and reduces the extent of substantive audit procedures, this approach is called Substantive audit approach. Internal audit approach. Dual testing. Combined audit approach. The purpose of assurance audit work is to achieve all of the following except to Obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement. Be able to express an opinion on whether the financial statements are fairly presented. Be able to express an opinion on whether the financial statements are in accordance with an appropriate accounting framework. To detect fraud. An important planning decision made by the auditor is called the audit approach decision. With this decision, the auditor decides Whether a combined or substantive approach will be used for the audit. The acceptable level of audit risk and the overall materiality. The experience level of staff needed on the audit engagement. The nature, timing, and extent of individual audit procedures