Which One of the Following Material Occurrences Would Be Most

question 4

Multiple Choice

Which one of the following material occurrences would be most likely to attract the auditor's attention?

• A) Deviations from client's established control procedures
• B) Monetary errors or irregularities in populations of account balance details
• C) Deviations from client's budgeted values
• D) Both A and B

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Definitions:

Land Surface

The physical and biological cover on the earth's crust, including soil, vegetation, and man-made structures.

Stratigraphic Section

A representation of a sequence of rock layers (strata) in a vertical orientation, displaying their relative ages and the nature of their deposition.

Depth

The vertical distance from the surface down to any point within a body of water or solid material.

Elevation

The height of a point on the earth's surface above a reference level, usually measured in meters or feet above sea level.