The Third Standard of Fieldwork States That the Auditor Must

question 498

Multiple Choice

The third standard of fieldwork states that the auditor must obtain sufficient appropriate audit evidence by performing audit procedures to afford a reasonable basis for an opinion regarding the financial statements under audit. The appropriate audit evidence required by this standard may be obtained, in part, through:

• A) Flowcharting the internal control structure.
• B) Proper planning of the audit engagement.
• C) Analytical procedures.
• D) Audit documentation.

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Definitions:

Internal Consistency

Internal consistency is a measure of the reliability of a test or scale; it assesses the extent to which all parts or items of a survey measure the same concept or construct and therefore reflects the interrelatedness of the items within the test.

Cronbach's Alpha

A measure of internal consistency or reliability of a psychometric instrument, indicating how well the items in a test measure the same underlying concept.

Internal Consistency

A measure of the correlation between multiple items in a test that assess the same construct.

Pre-Tests

Assessments given before a treatment or intervention to establish baseline levels against which changes can be measured.