A Flowchart Is Most Frequently Used by an Auditor in Connection

question 21

Multiple Choice

A flowchart is most frequently used by an auditor in connection with the:

• A)preparation of generalised computer audit programs.
• B)review of the client's internal accounting controls.
• C)use of statistical sampling in performing an audit.
• D)performance of analytical procedures on account balances.

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Definitions:

Vertebrates

A subphylum of chordates that includes fishes, amphibians, reptiles, birds, and mammals; possess a bony vertebral column.

Common Ancestor

The latest ancestor from whom all members of a specific group directly originate.

Allele Frequency

The proportion of a specific allele in the population. Compare with genotype frequency and phenotype frequency.

Genetic Equilibrium

The condition of a population that is not undergoing evolutionary change (i.e., in which allele and genotype frequencies do not change from one generation to the next). See Hardy–Weinberg Principle.