An auditor may achieve audit objectives related to particular assertions by
Question 6
The sampling unit in a test of controls pertaining to the existence of payroll transactions ordinarily is a ( an )
Question 7
The risk of incorrect acceptance and the likelihood of assessing control risk too low relate to the
Question 8
Which of the following audit procedures probably would provide the most reliable evidence concerning the entity ' s assertion of rights and obligations related to inventories ?
Question 9
When an auditor tests a computerized accounting system , which of the following is true of the test data approach ?
Question 10
An auditor is determining the sample size for an inventory observation using mean-per-unit estimation , which is a variables sampling plan . To calculate the required sample size , the auditor usually determines the
Question 11
Processing data through the use of simulated files provides an auditor with information about the operating effectiveness of control policies and procedures .
One of the techniques involved in this approach makes use of Question 12