Tests of Details Are Designed Based Upon Planned Results of Analytical

question 18

Multiple Choice

Tests of details are designed based upon planned results of analytical review and planned results of tests of controls.Should the planned results differ materially from the actual results of analytical review and tests of controls,then

• A)audit risk will be revised.
• B)the planned audit program will require revision.
• C)inherent risk will be revised.
• D)tests of controls will not be considered for overall risk assessment processes.

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Definitions:

Freeze

To temporarily stop the movement or function of something, often used in the context of computer software or finance.

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A graphical interface in database software that allows users to visually create and modify queries without writing SQL code.

Field List

An element in database and spreadsheet software that displays the fields available for inclusion in a table or query.

Add To Grid

In design and software applications, the action of placing or aligning elements within a predefined grid layout to maintain consistency and order.