An Independent Auditor Uses Generalised Audit Software (GAS)

question 104

Multiple Choice

An independent auditor uses generalised audit software (GAS) .The second step in using GAS, application design, might include which of the following?

• A) Develop a logical approach to extract and manipulate data obtained from the client's records.
• B) Design the most useful format and contents of the auditor's GAS reports.
• C) Identify and describe the client's data files and the information to which access is desired.
• D) all of the above

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Definitions:

Hue

A color or shade in the color spectrum, defined by its wavelength of light.

Perceived Color

The characteristic of visual perception that is described through color categories such as red, blue, green, etc., which depends on the wavelength of light and interpretation by the brain.

Brightness

The perception of how luminous an object appears, often influenced by the intensity of the light it emits or reflects.

Saturation

In color theory, saturation refers to the intensity of a color; how pure it is in comparison to gray.