Chapter 5 Discusses the Essential Properties of Working Papers

question 13

Multiple Choice

Chapter 5 discusses the essential properties of working papers.With respect to data analytics,working papers should contain the following items except:

• A) work programs used to document the audit procedures to collect, manipulate, model, and evaluate data
• B) evidence, including performance evaluations, of the competency of the auditors completing the working paper.
• C) database maps and data dictionaries that define the location and types of data auditors will analyze
• D) documentation about existing automated controls, including parameters and variables used for analysis

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Definitions:

Labor Market

The labor market is the supply and demand for labor, where employees provide the supply and employers provide the demand.

Double Deprivation

A situation where individuals or groups experience exclusion or disadvantage across more than one social, economic, or environmental dimension simultaneously.

Child Labor

The employment of children in any work that deprives them of their childhood, interferes with their ability to attend regular school, and is mentally, physically, socially, or morally harmful.

Sub-Saharan Africa

A geographical region in Africa located south of the Sahara Desert, characterized by diverse cultures, languages, and economic conditions.