An Independent Auditor Uses Generalised Audit Software

question 1

Multiple Choice

An independent auditor uses generalised audit software. The second step in using GAS, application design, might include which of the following?

• A) Design the most useful format and contents of the auditor's GAS reports.
• B) Develop a logical approach to extract and manipulate data obtained from the client's records.
• C) Identify and describe the client's data files and the information to which access is desired.
• D) All of the above

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Definitions:

Ideal Type

Model rarely seen in reality but that defines the principal characteristics of a social form.

Hierarchy of Authority

An organizational structure where entities are ranked according to levels of power and authority, from highest to lowest.

Triad

A group consisting of three people.

Dyad

A group consisting of two people.