When an Auditor Calculates Return on Assets and Compares It

question 51

Multiple Choice

When an auditor calculates return on assets and compares it with previous periods, this type of evidence is an example of:

• A) observation.
• B) physical examination.
• C) inquiry.
• D) analytical procedures.

---

Definitions:

Sitting Position

A way of arranging the body so the weight is supported by the buttocks and thighs, with the torso upright.

Medical Assistant

A healthcare professional who supports medical practitioners by performing various administrative and clinical tasks.

Examination

A detailed inspection or analysis of an object or person, often used in the context of medical assessments.

Proctologic Table

A specialized examination table designed for proctological examinations, including various positions for patient comfort and accessibility.