The Auditors Use Analytical Procedures During the Course of an Audit.The

question 92

Multiple Choice

The auditors use analytical procedures during the course of an audit.The most important phase of performing these procedures is the:

• A)Vouching of all data supporting various ratios.
• B)Investigation of significant variations and unusual relationships.
• C)Comparison of client-computed statistics with industry data on a quarterly and full-year basis.
• D)Recalculation of industry date.

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Definitions:

Males

Biological and gender classification of an organism, typically characterized by the production of sperm for reproduction and associated with XY chromosomes in humans.

Percentage

A ratio or fraction that represents a part of a whole as parts per hundred.

HIV

Human Immunodeficiency Virus, a virus that attacks the immune system and can lead to Acquired Immunodeficiency Syndrome (AIDS) if not treated.

Patient

An individual who is receiving medical care or treatment from healthcare professionals.