Each Audit Program Should Have a Column for All of the Following

question 43

Multiple Choice

Each audit program should have a column for all of the following except:

• A) audit procedures to be performed.
• B) a cross-reference to other working papers containing the evidence obtained from each procedure.
• C) the initials of the auditor who performed each procedure.
• D) the date the performance of the procedure was completed.
• E) the test of controls related to each procedure.

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Definitions:

Self-Service

A business model or technology that allows customers to perform services for themselves without the need for direct assistance from staff.

Fast Fashion

The rapid translation of high-fashion design trends by lower-cost manufacturer-retailers.

Online Retailing

B2C electronic commerce in which individual consumers directly buy goods or services over the Internet; also known as e-retailing.

E-Retailing

The selling of goods and services through online platforms, also known as electronic retailing, encompassing a wide range of online business models.