Which of the Following Is Not a Characteristic of Quality

question 32

Multiple Choice

Which of the following is not a characteristic of quality audit documentation?

• A)Clear communication as to how testing was performed,the results of testing,and conclusions.
• B)Organization and assembly of documentation in an orderly fashion.
• C)Headings that include the name and signature of the client representative that the auditor interacted with while performing testing.
• D)Authenticated identification of the person responsible for completing the procedure and conclusions.

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Definitions:

Predetermined Manufacturing Overhead

An estimated overhead rate calculated before the accounting period begins, used to allocate manufacturing overhead costs to products.

Machine-hours

A measure of production time, used in cost accounting, representing the hours that a machine operates.

Predetermined Overhead Rate

This refers to the rate used to allocate manufacturing overhead costs to individual products or job orders, calculated before the accounting period begins based on estimated costs and activity levels.

Machine-hour

A measure of the amount of time a machine is operated, used in calculating manufacturing costs and setting production schedules.