ACC 403 help A Guide to career/Snaptutorial ACC 403 help A Guide to career/Snaptutorial | Page 69

10. Programmers should be allowed access to:
11. Controls which are built in by the manufacturer to detect
equipment failure are called:
12. Which of the following computer-assisted auditing techniques
inserts an audit module in the client's application system to identify
specific types of transactions?
13. In an IT system, automated equipment controls or hardware
controls are designed to:
14. General controls may include firewalls which are used to protect
from:
15. Auditors:
16. Risk assessment procedures are performed by auditors during an
audit in order to:
17. At what point in the audit process are tests of details most
appropriately designed?
18. The purpose of tests of controls is to provide reasonable
assurance that the:
19. An increased extent of tests of controls is most likely to occur
when:
20. In the context of an audit of financial statements, substantive
tests are audit procedures that:
21. Transaction related audit objectives would most likely be
performed in which phase of the audit process?
22. The auditor would design which of the following audit tests to
detect possible monetary errors in the financial statements?
23. The document that details the specific audit procedures for each
type of test is the:
24. In order to promote audit efficiency the auditor considers cost in
selecting audit tests to perform. Which of the following audit tests
would be the most costly?
25. A system walkthrough is primarily used to help the auditor:
26. A procedure designed to test for monetary misstatements directly
affecting the correctness of financial statement balances is a:
27. Collectively, procedures performed to obtain an understanding of
the entity and its environment, including internal controls, represent
the auditor's: