The Performance Principle Would Include All of the Following Except

question 106

Multiple Choice

The performance principle would include all of the following except

• A) The auditors' determination of materiality levels.
• B) The auditors' evaluation of independence with respect to their clients.
• C) The auditors' evaluation of the risk of material misstatement.
• D) The auditors' determination of the nature, timing, and extent of substantive tests.

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Definitions:

Cloud Computing

A technology in which tasks are performed by computers physically removed from the user and accessed over a network, in particular the Internet.

Utility Computing

A technology whereby a service provider makes computing resources and infrastructure management available to a customer as needed.

Virtualization

The process of creating a virtual version of something, including virtual computer hardware platforms, storage devices, and computer network resources.

IT Departments

Units within organizations responsible for overseeing and managing information technology and systems.