An Auditor Would Least Likely Use Computer Software to

question 124

Multiple Choice

An auditor would least likely use computer software to

• A) Access client data files.
• B) Prepare spreadsheets.
• C) Assess information systems control risk.
• D) Construct parallel simulations to test the client's computing system.

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Definitions:

Progressive Tax

A taxation system where the tax rate increases as the taxable amount (income or wealth) increases, aiming to achieve a more equitable distribution of wealth.

Tax Structure

The composition and design of tax rates, brackets, and policies within a particular tax system.

Regressive Tax

A tax system that imposes a higher percentage rate of taxation on low-income earners than on high-income earners.

Fixed Dollar Amount

A specific, unchanging sum of money that does not vary with circumstances, often used in contracts or financial agreements.