Which of the Following Tests Is Intended to Detect Deviations

question 4

Multiple Choice

Which of the following tests 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 IT equipment in use.

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Definitions:

Declaration

A formal or explicit statement or announcement.

Globalization

The process by which businesses or other organizations develop international influence or start operating on an international scale, leading to increased interconnectedness and interdependence of the world's economies, cultures, and populations.

Health Problems

Any deviation from or interruption of the normal structure or function of any part, organ, or system of the body that is manifested by a characteristic set of symptoms and signs.

Toxic Chemical

A substance that is harmful or lethal to living organisms when introduced into the environment, through inhalation, ingestion, or skin absorption.