Which of the Following Nonfinancial Information Would an Auditor Most

question 44

Multiple Choice

Which of the following nonfinancial information would an auditor most likely consider in performing analytical procedures during the planning phase of an audit?

• A)Turnover of personnel in the accounting department.
• B)Objectivity of audit committee members.
• C)Square footage of selling space.
• D)Management's plans to repurchase stock.

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Definitions:

Conscious

The state of being aware of and able to think about one's own existence, sensations, thoughts, surroundings, etc.

Reality

The state of things as they actually exist, as opposed to an idealistic or notional idea of them.

Repression

A psychological defense mechanism where distressing thoughts, memories, or impulses are excluded from consciousness.

Anxiety

A feeling of worry, nervousness, or unease, typically about an imminent event or something with an uncertain outcome.