An Auditor Is Likely to Use Four Types of Procedures

question 67

Multiple Choice

An auditor is likely to use four types of procedures to support the operating effectiveness of internal controls.Which of the following would generally not be used?

• A)Make inquiries of appropriate client personnel
• B)Examine documents, records, and reports
• C)Reperform client procedures
• D)Inspect design documents

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Definitions:

Negatively Skewed

A negatively skewed distribution is one where the tail on the left side of the probability density function is longer or fatter than the right side, indicating that the bulk of the values are skewed to the right.

Variability

The degree to which scores in a set of data spread out or differ from each other.

Range

The range is calculated by subtracting the smallest value from the largest value in a set of data.

Interquartile Range

A measure of variability, calculated by subtracting the first quartile from the third quartile of a data set.