When the Auditor Is Performing Audit Data Analytics (ADA) as a Substantive

question 70

Multiple Choice

When the auditor is performing audit data analytics (ADA) as a substantive test of details of a population of transactions or balances, the auditor will have _______.

• A)evaluated inherent risk
• B)evaluated audit risk
• C)confirmed the tests with management prior to conducting them
• D)already audited every account in the population

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Definitions:

Black Americans

Refers to American citizens or residents of African descent, often with a history tied to slavery and civil rights struggles in the United States.

NAACP

The National Association for the Advancement of Colored People, a civil rights organization founded in 1909 to fight for justice for African Americans.

Magazine

A publication, usually periodic, that contains articles, stories, photographs, and advertisements, often targeting a specific audience or interest group.

Guinn V. United States

A landmark Supreme Court case in 1915 that declared certain grandfather clause exemptions to literacy tests for voting rights unconstitutional, impacting African American voters.