The Auditor Is Most Likely Going to Perform Audit Data

question 112

Multiple Choice

The auditor is most likely going to perform audit data analytics (ADA) as a substantive test when the auditor has performed tests of controls and concluded that the entity has _______.

• A)strong information technology (IT) general controls, including strong access controls
• B)strong IT application controls related to the assertion being tested
• C)strong controls over electronic data interchange and the exchange of electronic information about a transaction between the client and its customers or suppliers.
• D)All these answer choices are correct.

Acknowledge the skills necessary for effective team leadership and decision facilitation.

Understand the concept and significance of team processes in organizational settings.

Identify and explain the stages of team development.

Define and discuss the impact of various techniques and phenomena such as social loafing, cohesiveness, distributed leadership, and groupthink on team dynamics.

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Definitions:

Resistance Points

The positions beyond which a negotiator is unwilling or unable to go in a negotiation; the limit of compromise.

Mediator

A neutral third party who assists in negotiating an agreement between disputing parties.

Biasing Effect

The influence of preconceived notions or preferences on the judgment or decision-making process.

Adversarial Intervention

The involvement of an external party in a conflict or negotiation with the intent to advocate for one side, potentially escalating the situation.