The Control Which Is Least Likely to Be Used as an Attribute

question 47

Multiple Choice

The control which is least likely to be used as an attribute in an audit sampling plan for tests of controls is:

• A) authorisation of sale by appropriate sales order department personnel
• B) approval of credit by authorised credit department personnel
• C) hiring of competent personnel only
• D) existence of a sales invoice copy

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Definitions:

Coefficient

A constant or numerical value that comes before and multiplies a variable in an expression of algebra.

Multiple Regression

An extension of linear regression analysis used to predict the outcome of a dependent variable based on multiple independent variables.

Final Grade

The concluding evaluation of a student's performance in a course, often based on a combination of assignments, exams, and other assessments.

Independent Variables

Factors in an experiment that are manipulated or changed to observe their effect on dependent variables.