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:

Free Recall Task

A method of assessing memory in which individuals are asked to remember and recount a list of items or events in any order without specific cues.

Tribal Children

Children born into and raised within indigenous tribal communities, often with distinct cultural, social, and linguistic traditions.

Nonschooled Children

Children who do not receive formal education through traditional schooling systems, including both those who are homeschooled and those who receive no schooling.

Organizational Strategies

Organizational Strategies are methods or approaches used to structure, arrange, and manage information, tasks, or physical spaces efficiently.