By Communicating with the Predecessor Auditor, an Incoming Auditor May

question 5

Multiple Choice

By communicating with the predecessor auditor, an incoming auditor may gain valuable information pertaining to:

• A) potential problem areas as indicated in the predecessor's work papers.
• B) the updated status of a pending lawsuit.
• C) the results of the current year budget variance analysis.
• D) the audit tests that must be performed on a recurring basis.

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Definitions:

Raven Progressive Matrices

A nonverbal group test typically used to measure abstract reasoning and regarded as a non-verbal estimate of fluid intelligence.

Stanford-Binet Scale

An intelligence test designed to assess cognitive abilities and provide an IQ score, originally developed by Alfred Binet.

Wechsler Intelligence Scale

A series of standardized tests used to measure intelligence and cognitive ability in adults and children.

Reliability

The consistency and dependability of a test, measurement, or system to produce the same results under consistent conditions.