What type of audit involves more than one employer WCB account number?

Prepare for the Auditor Training Program Test with flashcards and multiple choice questions. Each question includes hints and explanations to enhance your understanding and readiness for the exam!

The type of audit that involves more than one employer WCB account number is a Multiple Account (Group) Audit. This type of audit is designed for situations where multiple employers, potentially within the same industry or sector, are grouped together under the Workers' Compensation Board (WCB) for efficiency, risk assessment, or compliance purposes.

In a Multiple Account Audit, the auditors evaluate the operations and practices across these multiple accounts to identify overarching trends, discrepancies, and compliance with safety regulations, as well as to ensure that each employer meets their obligations to the WCB. This audit approach helps to capture the interrelated financial and operational facets that might affect more than one employer when they share similar risks or work in collaboration.

The other types of audits mentioned do not specifically focus on multiple employer accounts. For example, a Limited Scope Audit typically examines only certain financial aspects of an account, a Team Audit involves multiple auditors assessing a single account or area, and a Post-Event Audit occurs after a specific event or incident rather than focusing on multiple accounts proactively. These distinctions clarify the unique focus and function of a Multiple Account Audit in the context of WCB account numbers.

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