The Use of a Substantive Analytical Procedure May Be More

question 45

Multiple Choice

The use of a substantive analytical procedure may be more appropriate and provide more persuasive audit evidence depending on _______.

• A)the nature of the assertion
• B)whether management agrees with its use
• C)the nature of the control
• D)whether the internal auditors are able to confirm the evidence

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Definitions:

Excited By

Stimulated or activated by an external source, leading to an increased level of energy or activity.

Pressure

The force exerted per unit area; in fluids, it is often caused by gravity acting upon the fluid's mass.

Photoreceptors

Specialized cells located in the retina of the eye that are sensitive to light, enabling vision.

Vertebrate Eye

The complex optical organ in vertebrates that enables vision by detecting light and converting it into electro-chemical impulses in neurons.