An Audit Technique Not Requiring the Use of the Client's

question 34

Multiple Choice

An audit technique not requiring the use of the client's computer facilities is

• A) the use of snapshots.
• B) the test data approach.
• C) the integrated test facility.
• D) parallel simulation.

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Definitions:

Total Costs

The sum of all the costs incurred in the production of goods or services, including both fixed and variable costs.

Daily Profit

The financial gain calculated as the difference between revenue and expenses for a single day.

Capacity

The maximum output that a company can produce under normal conditions over a given period of time.

Marginal Costs

The uplift in total financial outlay required for the making of another unit of a product or service.