The Five Additional Field Work Standards Included by GAGAS Comprise

question 75

Multiple Choice

The five additional field work standards included by GAGAS comprise all of the following except:

• A) auditor communication.
• B) audit follow-up.
• C) noncompliance other than illegal acts.
• D) working papers.
• E) documentation of the assessment of detection risk for assertions significantly dependent on computerized information systems.

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Definitions:

Industrial Revolution

The rapid transformation of social life resulting from the technological and economic developments that began with the assembly line, steam power, and urbanization.

Mortality Rates

A statistical measurement of the number of deaths in a particular population, scaled to the size of that population, per unit of time.

Life Expectancies

The average period that a person may expect to live, often used as a statistical measure in demographic studies.

Net Loss

A situation where total expenses exceed total revenues during a specific period, indicating a financial loss in a business or enterprise.