Reperformance Is Often Conducted Using Computer-Assisted Audit Techniques

question 17

Multiple Choice

Reperformance is often conducted using computer-assisted audit techniques.The most effective use of generalized audit software for reperformance would be to

• A)recalculate a whole class of transactions,helping to quantify dollar errors.
• B)determine on a test basis whether posting and summarization is performed accurately.
• C)confirm whether evidence has been recorded for the entire period under audit.
• D)select a sample of transactions for recalculation.

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Definitions:

Serosa

Outermost covering of an organ or a structure that lies in a body cavity.

Lysozyme

Enzyme that is destructive to the cell walls of certain bacteria; present in tears and some other fluids of the body.

Mucus

Mucus is a slippery secretion produced by mucous membranes and glands, serving to protect and lubricate surfaces in various parts of the body, such as the nose, throat, and gastrointestinal tract.

Nutrients

Substances obtained from food that are essential for growth, metabolism, and other bodily functions.