Presented Below Is a List of Terms Relating to Accounting

question 29

Short Answer

Presented below is a list of terms relating to accounting information systems,followed by definitions of those terms.
Required: Match the letter next to each definition with the appropriate term.Each answer will be used only once.
________ 1.Mapping
________ 2.Compliance testing
________ 3.Extended records
________ 4.Substantive testing
________ 5.Interim audit
________ 6.Snapshot
________ 7.Parallel simulation
________ 8.Audit software
________ 9.Desk checking
________10.Tracing
A.Modification of programs to collect and store additional data of audit interest
B.Computer programs that permit the computer to be used as an auditing tool
C.Special software that is used to monitor the executing of a program
D.The first stage of a financial statement audit which has the objective of establishing the degree to which the internal control system can be relied upon
E.Provides a detailed audit trail of the instructions executed during a program's operation
F.Modification of programs to output data of audit interest
G.Direct verification of balances contained in financial statements
H.The auditor manually processes test or real data through the logic of a computer program
I.Testing to confirm the existence,assess the effectiveness,and check the continuity of operation of internal controls
J.The processing of real data through audit programs,with the simulated output and the regular output compared for control purposes

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Definitions:

Observations

The act of noticing and recording something, typically as part of a research study or assessment.

Focus Groups

A research method that gathers a small, diverse group of people to discuss and provide feedback on a particular subject or product.

Netnography Research

An online research method derived from ethnography that studies the social interactions and behaviors of individuals on the internet.

Unobtrusive Approach

A method that minimizes disturbance, allowing for observation or interaction without significantly altering the behavior of the subject.