Indicate Which of the Following Audit Procedures, Used as Tests

question 3

Essay

Indicate which of the following audit procedures, used as tests of controls, do not involve audit sampling.
1. Observing and evaluating segregation of duties.
2. Testing of whether sales invoices are supported by authorized customer orders and shipping documents.
3. Reviewing entity's procedures for accounting for the numerical sequence of shipping documents.
4. Examining sales orders for proper credit approval.
5. Recomputing the information on copies of sales invoices.
6. Comparing the average days outstanding in accounts receivable with industry averages.

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Definitions:

Web-Based

Applications or services that are hosted on the internet and accessible through a web browser.

Conference Room

A room designed for meetings, discussions, and group activities, typically equipped with presentation and communication technologies.

Webcast

A media presentation distributed over the Internet using streaming media technology to distribute a single content source to many simultaneous listeners/viewers.

Webinar

An online seminar or presentation that is conducted over the internet, allowing participants to interact from different locations.