Which of the Following Audit Procedures Would an Auditor Be

question 62

Multiple Choice

Which of the following audit procedures would an auditor be least likely to perform using a generalized computer audit program?

• A) Searching records of accounts receivable balances for credit balances.
• B) Investigating inventory balances for possible damaged goods.
• C) Selecting accounts receivable for positive and negative confirmations.
• D) Listing of unusually large inventory balances.

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Definitions:

Binocular Disparity

The difference in the images received by the two eyes due to their different perspectives, which contributes to depth perception and stereopsis.

Eyes Distance

This term typically refers to the measurement between the centers of the pupils of the two eyes, important in optical and vision sciences.

Pictorial Cues

Patterns that can be represented on a flat surface in order to create a sense of a three-dimensional object or scene.

Motion Parallax

A depth cue that involves the apparent relative motion of objects as the observer moves, aiding in the perception of depth.