In Addition to Evaluating the Frequency of Deviations in Tests

question 63

Multiple Choice

In addition to evaluating the frequency of deviations in tests of controls, an auditor should also consider certain qualitative aspects of the deviations. The auditor most likely would give broader consideration to the implications of a deviation if it was:

• A)the only deviation discovered in the sample.
• B)identical to a deviation discovered during the prior year's audit.
• C)caused by an employee's oversight.
• D)initially concealed by a forged document.

---

Definitions:

MHz

Megahertz; a unit of frequency equal to one million cycles per second, often used to measure the speed of computer processors and transmission rates.

Cloud Storage

Cloud storage refers to a service model in which data is maintained, managed, backed up remotely, and made available to users over the Internet.

Server

A computing configuration that delivers program applications, data assistance, or resources to client computers across a network.

Uniform Resource Locator (URL)

The address of a resource on the Internet, indicating its location on a network and a method for retrieving it.