When Performing an Audit of a City in Accordance with the Single

question 33

Multiple Choice

When performing an audit of a city in accordance with the Single Audit Act,an auditor should adhere to:

• A)Standards for the Professional Practice of Internal Auditing.
• B)Government Auditing Standards.
• C)Operational Auditing Standards.
• D)Financial Accounting Standards.

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Definitions:

Worker Fatigue

Worker fatigue refers to the physical and mental exhaustion that can decrease employee performance, potentially leading to mistakes and accidents.

Misallocation

The inefficient distribution or use of resources in a manner that does not maximize efficiency or value.

Materials Quantity Variance

The difference between the actual quantity of materials used in production and the expected quantity of materials supposed to be used, multiplied by the standard cost per unit.

Standard Quantity

The predetermined amount of materials or inputs that should be used in the production of goods or services under normal operating conditions.