To Make a Final Evaluation as to Whether Sufficient Appropriate

question 23

Multiple Choice

To make a final evaluation as to whether sufficient appropriate evidence has been accumulated, the auditor will do all of the following except

• A) review the audit documentation for the entire audit to determine whether all material classes of transactions have been adequately tested.
• B) make sure that all parts of the audit program have been accurately completed and documented.
• C) obtain the management representation letter.
• D) decide whether the audit program is adequate.

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Definitions:

Chart

A graphical portrayal of information intended to simplify and convey complex data quickly and clearly.

Numeric Data

Information represented by numbers, used in calculations or statistical analysis, such as integers, decimals, and fractions.

Access Chart

A visual representation of data created in Microsoft Access, a database management system.

Spreadsheet

A digital document consisting of rows and columns used to organize, calculate, analyze, and store data, often featuring mathematical functions and formulas.