Which of the Following Will an Auditor Not Perform When

question 115

Multiple Choice

Which of the following will an auditor not perform when looking for debt reductions?

• A)Examine proceeds into the cash receipts records.
• B)Examine canceled checks.
• C)Examine payments through the cash disbursements records.
• D)Examine canceled notes.

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Definitions:

Face Validity

The extent to which a test appears to measure what it is supposed to measure, based on a subjective judgment and general impressions.

Content Validity

The extent to which a test measures all aspects of the concept it intends to assess.

Criterion Validity

An attribute of a test, when it gives higher scores to people already known to have greater ability in the area it tests. The concept arises because some qualities are easier to recognize than to define completely, such as artistic ability.

Construct Validity

A measure of how well a test or experiment measures up to its claims or theoretical assumptions.