The Primary Purpose of Performing Analytical Procedures in the Testing

question 6

Multiple Choice

The primary purpose of performing analytical procedures in the testing phase of an audit is to:

• A) assess the going concern assumption.
• B) indicate possible misstatements (attention directing).
• C) help the auditor obtain an understanding of the client's industry and business.
• D) reduce detailed tests.

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Definitions:

ABAB Design

A type of experimental design in behavioral science that involves alternating between a baseline period (A) and an intervention period (B).

Withdrawal Period

The time span during which a participant stops taking a medication or substance as part of a study or clinical trial, or to cleanse the body before a procedure.

Multiple Baseline Design

A research design used in behavioral research, involving the staggered introduction of an intervention across subjects, settings, or behaviors to demonstrate a causal relationship.

Reversal Design

A single case design in which the treatment is introduced after a baseline period and then withdrawn during a second baseline period. It may be extended by adding a second introduction of the treatment. Sometimes called a "withdrawal" design.