Some Tests of Controls Are Performed Simultaneously with Tests of Details

question 33

Multiple Choice

Some tests of controls are performed simultaneously with tests of details of balances that provide audit evidence on the:

• A) performance of oral and written testing.
• B) PCAOB standards on audits of ICFR.
• C) observing employees performing controls.
• D) amount and disclosure of the account balance.
• E) limitations of observations.

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Definitions:

Counselors

Professionals trained to provide guidance and support in personal, social, or psychological matters.

Standard Score

A score that has been transformed to fit a normal distribution, typically with a mean of 0 and a standard deviation of 1, allowing for comparison across different tests or assessments.

Percentile

A measure used in statistics indicating the value below which a given percentage of observations in a group of observations falls.

Z-score

A statistical measure that describes a value's relationship to the mean of a group of values, expressed in terms of standard deviations from the mean.