The Audit Approach in Which the Auditor Runs His or Her

question 48

Multiple Choice

The audit approach in which the auditor runs his or her own program on a controlled basis in order to verify the client's data recorded in a machine language is:

• A) the generalised audit software approach.
• B) the test data approach.
• C) called 'auditing around the computer'.
• D) the microcomputer-aided auditing approach.

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Definitions:

Underestimate

To judge something below its actual value, importance, or strength.

Procrastination

The act of delaying or postponing tasks, often leading to stress, anxiety, or reduced performance.

Physiological State

The condition of the body's normal functions and processes, which can be influenced by factors like health, exercise, and stress.

Skin Resistance

A measure of the skin's ability to resist electrical current, often used in psychophysiological research to gauge emotional or stress responses.