Before Auditors Can Use Substantive Analytical Procedures, _______

question 71

Multiple Choice

Before auditors can use substantive analytical procedures, _______.

• A)they must be ready to issue the preliminary audit opinion
• B)they must consider the availability and reliability of data to be used to develop their expectation
• C)they must consider the availability and reliability of data to be used to develop their audit opinion
• D)they must be approved by the internal auditors beforehand

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Definitions:

Antivirus

Software designed to detect, prevent, and remove malware, including viruses, worms, and Trojan horses, providing protection for computers against cybersecurity threats.

Malware Protection

Measures and technologies designed to prevent, detect, and remove malicious software from computers and networks.

Stability Index

An assessment or measure of how stable and consistent a system, process, or product is over time.

Scale

To change the size or magnitude of something in a proportional manner. In computing, it often refers to the ability of a system to handle a growing amount of work by adding resources.