The Approach to Auditing Where the Auditor Does Not Test

question 28

Multiple Choice

The approach to auditing where the auditor does not test automated controls to reduce assessed control risk is called:

• A)the single-stage audit.
• B)the test deck approach.
• C)auditing around the computer.
• D)generalized audit software (GAS).

---

Definitions:

Standard Deck

A set of 52 playing cards divided into four suits: hearts, diamonds, clubs, and spades, each containing 13 ranks from Ace through King.

Suit

A set of garments made from the same cloth, usually consisting of at least a jacket and trousers, worn traditionally by men.

Shoe Sizes

A numerical indication of the fitting size of a shoe for a person.

Foot Size

A measurement of the length and sometimes width of a person's foot to determine shoe fitting.