Which of the Following Is Not a Valid Reason for the Performance

question 70

Multiple Choice

Which of the following is not a valid reason for the performance of audit procedures at an interim date?

• A) More time is available for management to correct identified by interim audit testing.
• B) The client company does not retain the records that are needed as audit evidence through the year-end time frame.
• C) Most controls and transactions cannot be audited during busy season.
• D) More time is available for the auditors to concentrate on problem areas, if needed.

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Definitions:

Kilowatt-Hours

A measurement of energy that equals the consumption of 1000 watts over the duration of one hour.

Square Feet

Square feet is a measure of area used primarily in the United States, representing the size of a space equal to a square with sides of one foot in length.

Linear Model

A statistical approach to modeling the relationship between one or more independent variables and a dependent variable by fitting a linear equation to observed data.

Logarithm

The exponent by which a base must be raised to yield a given number, commonly used in mathematical and scientific calculations.