Which of the Following Is Intended to Detect Deviations from Prescribed

question 28

Multiple Choice

Which of the following is intended to detect deviations from prescribed controls?

• A)Substantive procedures specified by a standardized audit plan.
• B)Tests of controls designed specifically for the client.
• C)Analytical procedures as set forth in an industry audit guide.
• D)Computerized analytical procedures tailored for the configuration of the computer equipment in use.

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Definitions:

Complicated

Describing something that is complex, involving multiple factors or elements, and often difficult to understand or solve.

Consensus

General agreement or collective opinion among members of a group or team.

Unanimity

Complete agreement among all members or participants.

Reasonable Conflict

A disagreement or dispute that arises from differences in opinions, objectives, or needs that is considered manageable and solvable through rational discussion.