The Auditor Should Make the Same Judgments About the Relevance

question 100

Multiple Choice

The auditor should make the same judgments about the relevance and reliability of information _______.

• A)when making an electronic comparison, as the auditor would consider when making a manual comparison
• B)for different audit clients within the same industry
• C)after confirming its relevance with senior management
• D)for all customers and vendors of a client

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Definitions:

HMO

Health Maintenance Organization, a type of health insurance plan that requires members to receive healthcare services from a network of designated providers.

Providers

Entities or individuals that supply services or goods.

Medicare

A federal health insurance program in the United States for people aged 65 and older, and for some younger people with disabilities.

Brand Name Drugs

Medications sold under a proprietary, trademarked name, as opposed to their generic equivalents.