Tests of Controls in a GAAS Audit Are Required for

question 69

Multiple Choice

Tests of controls in a GAAS audit are required for

• A) Obtaining evidence about the financial statement assertions.
• B) Accomplishing control over the occurrence of recorded transactions.
• C) Applying analytical procedures to financial statement balances.
• D) Obtaining evidence about the operating effectiveness of client control activities.

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Definitions:

Third Industrial Revolution

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Hypothetical phenomena or technology that would counteract the force of gravity, often discussed in the context of science fiction or theoretical physics.