The Decision on the Part of the Auditor to Perform

question 64

Multiple Choice

The decision on the part of the auditor to perform substantive tests during the interim period will be based upon:

• A) staffing considerations.
• B) the cooperation of client personnel, especially internal auditors.
• C) audit risk control and cost effectiveness.
• D) the approach followed in the past.
• E) his or her own availability.

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Definitions:

Reliable

The extent to which a measure, test, or instrument yields consistent and stable results across different occasions.

Valid

Pertaining to something that is sound, well-founded, or legally binding.

Personality Researchers

Specialists who study the characteristics and behaviors that make individuals unique.

Distribution Of Scores

The spread of a set of values or outcomes, often depicted graphically, indicating how frequently various scores occur.