Which of the Following Is an Appropriate Consideration by the Auditor

question 280

Multiple Choice

Which of the following is an appropriate consideration by the auditor when preparing an engagement program for a human resource audit?

• A) State the work steps in the form of questions.
• B) Use standard audit program for HR from previous years.
• C) Include in the audit program certain audit tests requested by audit client.
• D) Defer preparation of the audit program after the field work.

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Definitions:

High-Low Method

A technique used in cost accounting to estimate fixed and variable costs associated with production or operations.

Variable Cost

Costs that change directly and proportionally with the level of output or production volume, such as raw materials and direct labor.

Electrical Cost

The expense associated with the consumption of electricity in a business or home.

Comparative Income Statement

A financial statement that presents the revenues, expenses, and net income for multiple periods side by side for comparison.