Chapter 5 Discusses the Essential Properties of Working Papers

question 3

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 data extracts, transformed data, and model output that provides support for the functioning controls and management assertions.
• C) superseded drafts of working papers or financial statements, notes that reflect incomplete or preliminary thinking, previous copies of documents corrected for typographical or other errors, and duplicates of documents.
• D) documentation about existing automated controls, including parameters and variables used for analysis

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Definitions:

Depression

A behavioral health issue marked by an unrelenting low mood or indifference to pastimes, greatly affecting the ability to function daily.

Milliamp

A unit of electric current equal to one-thousandth of an ampere, often used in electrical measurements.

Deep Brain Stimulation

An operation in neurosurgery where a device known as a brain pacemaker is placed into the body, emitting electrical stimulation to targeted brain regions.

Helen Mayberg

A neurologist known for her pioneering research on the use of deep brain stimulation (DBS) for treating depression.