Which of the Following Is Intended to Detect Deviations from Prescribed

question 16

Multiple Choice

Which of the following is intended to detect deviations from prescribed Accounting Department procedures?

• A) Substantive tests specified by a standardised audit program.
• B) Tests of controls designed specifically for the client.
• C) Analytical tests as designed in the industry audit guide.
• D) Computerised analytical tests tailored for the configuration of CIS equipment in use.

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Definitions:

Long-Term Memory

A type of memory capable of storing information for long periods, even a lifetime, involving facts, experiences, and skills.

Past Assumptions

Previous beliefs or ideas assumed to be true without concrete evidence.

Repression

A defense mechanism in psychoanalytic theory in which unpleasant thoughts, memories, or feelings are pushed out of the conscious mind.

Repression

A defense mechanism in which unpleasant thoughts, feelings, or desires are excluded from conscious awareness.