The Primary Difference Between Operational Auditing and Financial Auditing Is

question 97

Multiple Choice

The primary difference between operational auditing and financial auditing is that in operational auditing,the auditor

• A)is concerned only with the audited activity's adherence to company policy and procedures.
• B)is seeking to help management use resources in the most effective manner possible.
• C)starts the process with the financial statements of an activity being audited and works backward to the basic processes involved in producing them.
• D)can use analytical skills and tools that are not necessary in financial auditing.

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Definitions:

Chloroplast

An organelle found in plant cells and some microorganisms that is the site of photosynthesis.

Fluid-filled Sac

A structure encapsulated by membranes containing liquid, which can serve various biological functions in animals and plants.

Thylakoid Discs

Membrane-bound structures within chloroplasts where the light-dependent reactions of photosynthesis occur.

Granum

A stack of thylakoids within the chloroplasts of plant cells, crucial for the light reactions of photosynthesis.