Which of the Following Audit Procedures Would an Auditor Be

question 35

Multiple Choice

Which of the following audit procedures would an auditor be least likely to perform using generalised audit software?

• A)Inputting test transactions to ensure that the check digit control is operating.
• B)Searching records of accounts receivable balances for credit balances.
• C)Listing unusually large inventory balances.
• D)Selecting accounts receivable for positive and negative confirmation.

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Definitions:

Chi-Square Value

A statistic that measures the difference between observed frequencies and the frequencies expected under a specific hypothesis.

Observed Frequency

The actual count of instances or occurrences of a particular category or outcome in a set of data.

Expected Frequency

The number of times an outcome is predicted to occur in a statistical experiment, based on the probabilities of each outcome.

Rule Of Five

A statistical rule stating that if a dataset contains more than five times the sample size of another, the larger can be considered approximately normal in distribution.