Which of the Following Measurements Could an Auditor Use in an Audit

question 405

Multiple Choice

Which of the following measurements could an auditor use in an audit of the efficiency of a motor vehicle inspection facility?

• A) The total number of cars approved.
• B) The ratio of cars rejected to total cars inspected.
• C) The number of cars inspected per inspection agent.
• D) The average amount of fees collected per cashier.

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Definitions:

Not-for-Profit

An organization that operates for purposes other than generating profit, focusing instead on serving a public or mutual benefit.

Five-step Progression

A sequential approach or methodology, often applied to processes requiring stages of development or evaluation.

Health Care Entity

An organization involved in the provision of medical, surgical, dental, or other health services.

Acquirer's Accounting

The accounting method used by an acquiring company to record the assets, liabilities, and non-controlling interests of an acquired company.