Which of the Following Is Not Among the Specific Auditing

question 74

Multiple Choice

Which of the following is not among the specific auditing procedures the auditor performs to obtain additional audit evidence?

• A) making subsequent events review
• B) reading minutes of meetings
• C) reviewing evidence concerning litigation, claims, and assessments
• D) obtaining client representation letter
• E) performing analytical procedures

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Definitions:

HR Analytics

Type of assessment of HRM effectiveness that involves determining the impact of, or the financial cost and benefits of, a program or practice.

High-Performance Work System

An organization in which technology, organizational structure, people, and processes work together seamlessly to give an organization an advantage in the competitive environment.

Traditional Management

A hierarchical organizational approach focusing on top-down decision-making, structured procedures, and clear division of labor.

High Employee Turnover

A situation where an organization experiences a frequent change in personnel, leading to a high rate of employees leaving and being replaced.