The Independent Auditor Selects Several Transactions in Each Functional Area

question 55

Multiple Choice

The independent auditor selects several transactions in each functional area and traces them through the entire system, paying special attention to evidence about whether or not the control activities are in operation. This is an example of a(n) :

• A)Analytical procedure.
• B)Test of controls.
• C)Substantive procedure.
• D)Functional test.

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Definitions:

Polar Ice

Frozen water in the polar regions of Earth, including ice caps, glaciers, and sea ice, which plays a crucial role in the global climate system.

Negative Feedback Loop

A process in a system where the output may feed back into the system to counterbalance changes and maintain stability within the system.

Permafrost

A dense layer of soil under the surface that stays frozen all year long, primarily found in regions near the poles.

Tundra Soils

Soil found in tundra biomes, characterized by permafrost, low temperatures, and minimal nutrient content, affecting vegetation and overall ecosystem productivity.