When Performing Audit Data Analytics (ADA) as a Risk Assessment

question 61

Multiple Choice

When performing audit data analytics (ADA) as a risk assessment procedure, _______.

• A)the auditor will have first obtained an understanding of the entity and its environment
• B)the auditor is yet to obtain an understanding of the entity and its environment
• C)the auditor will work closely with client management to confirm which risk assessment procedures they would prefer the auditor conduct
• D)the auditor should contact the prior auditor for assistance with this procedure

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Definitions:

Constitutionality

The quality or condition of being in accordance with the constitution of a country or organization.

Appellate Review

The process by which higher courts review and potentially reverse the decisions or actions taken by lower courts.

Federal Judges

Jurists appointed to preside over courts established by the federal government.

Impeached

The process by which a public official is accused of unlawful activity, possibly leading to the removal from office depending on the outcome of a trial.