The Auditor May Use Analytical Procedures During Which Phase of the Audit

question 70

Multiple Choice

The auditor may use analytical procedures during which phase of the audit?

• A)Planning the audit.
• B)Substantive testing.
• C)Completing the audit.
• D)All of the above.

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Definitions:

Polygraph

A device used to measure and record bodily responses such as heart rate and perspiration, used in an attempt to determine whether someone is telling the truth.

Open-Ended Questions

Questions formulated to allow for a detailed, descriptive response rather than a simple yes or no.

Demographic Questions

Questions used in surveys or research that collect data about the characteristics of populations, such as age, gender, income level, and educational background.

Construct Validity

The extent to which a test measures what it claims, or purportedly aims, to be measuring.