When Should Auditors Not Perform Alternative Procedures in Testing the Accounts

question 24

Multiple Choice

When should auditors not perform alternative procedures in testing the accounts receivable balance?

• A)When customers do not return positive confirmation requests
• B)When customers do not return negative confirmation requests
• C)When confirmations are deemed to be ineffective as an audit procedure
• D)When confirmations are too costly to use

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Definitions:

Run and Control Charts

Run and control charts are tools used in the field of statistics and quality control for monitoring, controlling, and improving process performance over time by charting data points.

Turgor Pressure Gradient

The difference in pressure potential between two regions in a plant, contributing to water and nutrient movement.

Turgor Pressure

The pressure within plant cells that is attributable to the water-filled vacuole, pushing the cell membrane against the cell wall, and is crucial for plant rigidity and stability.

Translocation

The movement of substances within a plant, particularly the transport of sugars and other molecules from leaves to other tissues via the phloem.