The Use of Audit Data Analytics as a Substantive Test

question 135

Multiple Choice

The use of audit data analytics as a substantive test in auditing the payroll process depends on which of the following?

• A)The substance of the client's data
• B)The quantity of the client's data
• C)The quality of the client's data
• D)The nature of the client's data

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Definitions:

Registered

The status of having officially recorded information in a formal registry or database, typically to confirm authenticity or compliance.

Priority

The established right or order of precedence, often in the context of legal claims, debts, or interests over assets.

Personal Property Legislation

Laws and regulations governing the rights, ownership, and disputes of personal property, which is any movable property that is not fixed immovably to land.

Chattel Mortgage

A loan that is secured by movable personal property, such as a vehicle or mobile home, which the borrower can use while paying off the loan.