The Name Given to the Test of Control Where the Auditor

question 3

Multiple Choice

The name given to the test of control where the auditor reprocesses actual entity data using auditor-controlled software is:

• A) test data approach.
• B) integrated test facility.
• C) parallel simulation.
• D) dual-purpose testing.

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Definitions:

Customer Cost Analysis

A method for determining the total cost associated with acquiring and servicing a customer, including direct and indirect expenses.

Activity-Based Costing

A strategy for pricing that assigns overhead and indirect costs to products and services according to the specific activities they need.

Complexity-Related

Costs or metrics that arise due to the complexity of operations, products, or services.

Size-Related

Characteristics, measurements, or dimensions of an object, system, or process that pertain to its size.