Most Auditors Prefer to Replace Tests of Details with Analytical

question 10

Multiple Choice

Most auditors prefer to replace tests of details with analytical procedures whenever possible because:

• A) the tests of details are more difficult to interpret.
• B) the analytical procedures are more reliable.
• C) the analytical procedures are more persuasive.
• D) the tests of details are more expensive.

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Definitions:

Accessor Methods

Methods in object-oriented programming used to get the values of private fields of a class.

Instance Variable

An instance variable is a variable declared in a class for which each object of the class has its own value.

Abstraction

The concept of hiding complex implementation details and showing only the essentials, making it easier to handle complex systems.

Class Definition

The code structure in object-oriented programming that specifies the attributes and methods of a class.