The Two Requirements Crucial to Achieving Audit Efficiency and Effectiveness

question 983

Multiple Choice

The two requirements crucial to achieving audit efficiency and effectiveness with a microcomputer are selecting:

• A) The appropriate audit tasks for microcomputer applications and the appropriate software to perform the selected audit tasks.
• B) The appropriate software to perform the selected audit tasks and client data that can be accessed by the auditor's microcomputer.
• C) Client data that can be accessed by the auditor's microcomputer and audit procedures that are generally applicable to several clients in a specific industry.
• D) Audit procedures that are generally applicable to several clients in a specific industry and the appropriate audit tasks for microcomputer applications.

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Definitions:

Physical/Acoustical Properties

relate to the characteristics of sound or sound waves, including frequency, amplitude, and velocity, which determine how sounds are produced, transmitted, and perceived.

Attention Hypothesis

is the theory suggesting that the focus and allocation of cognitive resources towards certain stimuli or tasks influence perception and information processing.

Automatization

the process through which tasks become automatic after extensive practice, requiring less cognitive effort.

Attentional Learning

The process by which learning occurs as a function of where and how an individual focuses their attention.