An Auditor's Decision Either to Apply Analytical Procedures as Substantive

question 47

Multiple Choice

An auditor's decision either to apply analytical procedures as substantive procedures or to perform tests of transactions and account balances usually is determined by

• A) Availability of data aggregated at a high level.
• B) Relative effectiveness and efficiency of the tests.
• C) Timing of tests performed after the balance sheet date.
• D) Auditor's familiarity with industry trends.

---

Definitions:

Method Main

The entry point for execution in many programming languages, particularly Java, where the main method is where the program starts running.

Accompanying Figure

An accompanying figure typically refers to a visual representation such as a chart, diagram, or illustration that supports and explains textual content.

Fields

Variables within a class in programming that store data or state of an object.

Class Components

The specific attributes and methods that collectively define what an object of a class can do and what information it holds.