Which Auditing Technique Will Not Assist in Determining If Unauthorized

question 36

Multiple Choice

Which auditing technique will not assist in determining if unauthorized programming changes have been made?

• A) Use of a source code comparison program
• B) Use of the reprocessing technique to compare program output
• C) Interviewing and making inquiries of the programming staff
• D) Use of parallel simulation to compare program output

Acquire knowledge on the treatment of permanent loss in value of investments under the equity method.

Gain insights into how dividends and net income of investees affect the investor's financial statements under the equity method.

Learn the treatment of Other Comprehensive Income (OCI) in relation to equity method investments.

Understand how to adjust the investment account balance for changes in ownership percentage, including acquisition costs, fair value adjustments, and amortization of excess cost over book value.