Which of the Following Data Analytics Tools Might an Auditor

question 101

Multiple Choice

Which of the following data analytics tools might an auditor use to test the completeness assertion for sales?

• A)Analyze data to assess the proper operation of sales cutoff tests around year-end.
• B)Age accounts receivable.
• C)Use data visualization tools to evaluate disclosures about sales and profitability.
• D)All of the above.

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Definitions:

Office Furniture

Items used to furnish an office space, such as desks, chairs, and file cabinets.

Sum-Of-The-Years-Digits

Sum-Of-The-Years-Digits is an accelerated depreciation method where an asset's depreciation expense is higher in the earlier years of its useful life and decreases over time.

Resale Value

The estimated market value of an asset at the end of its useful life or the price at which it can be sold again.

Office Furniture

Items and fixtures used in an office environment for working and organisational purposes, such as desks, chairs, and filing cabinets.