The Auditor Generally Gives Most Emphasis to Ratio and Trend

question 39

Multiple Choice

The auditor generally gives most emphasis to ratio and trend analysis in the examination of:

• A) retained earnings.
• B) income.
• C) financial position.
• D) cash flows.

---

Definitions:

Indexing

The process of creating a data structure (an index) to improve the speed of data retrieval operations on a database.

Speed

The rate at which an object moves or a process is conducted, often measured in units per time.

Saved Search

A functionality allowing users to store specific search criteria for future use, streamlining information retrieval in databases or online platforms.

Search Result

The information returned by a search engine or database in response to a user's query.