Because of the Importance of Tests of Controls and Substantive

question 9

Multiple Choice

Because of the importance of tests of controls and substantive tests of transactions for acquisitions and cash disbursements, it is common in this audit area to use

• A) block sampling.
• B) variables sampling.
• C) attributes sampling.
• D) probability proportional to size sampling.

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Definitions:

Line Power Supply

The primary source of electrical energy for a system, typically connected directly to utility service lines.

PLC Programs

Sequences of instructions written for a programmable logic controller (PLC) to direct the operation of machinery or processes.

Flash EEPROM

A type of non-volatile memory chip that can be electronically erased and reprogrammed, commonly used for storing firmware or settings that might need to be updated.