An Auditor Will Use Test Data to Gain Certain Assurances

question 42

Multiple Choice

An auditor will use test data to gain certain assurances with respect to the:

• A)degree of keying accuracy.
• B)controls contained within the program.
• C)machine capacity.
• D)input data.

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Definitions:

Individual Transferable Quotas

Regulatory tools that limit the volume of resources, such as fish, that an individual or company is authorized to catch or harvest.

Enforceable

Capable of being imposed or upheld by law or rule, ensuring compliance or obedience.

ITQs

ITQs, or Individual Transferable Quotas, are regulatory tools used in fisheries management, allowing for the control of total harvest quantities while allocating specific portions to individuals or entities.