Audit Teams Would Least Likely Use Computer-Assisted Audit Techniques to

question 23

Multiple Choice

Audit teams would least likely use computer-assisted audit techniques to

• A) access client data files.
• B) prepare spreadsheets.
• C) assess control risk related to computerized processing systems.
• D) construct and perform parallel simulations.

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Definitions:

Iliacus

A muscle in the pelvis that, together with the psoas major, forms the iliopsoas, which is involved in flexing and rotating the thigh.

Psoas Major

A deep-seated muscle of the back that helps in flexing the hip and the lumbar spine.

Medial Rotation

A rotational movement towards the midline of the body.

Biceps Femoris

A muscle of the thigh that is part of the hamstring group, involved in knee flexion and thigh extension.