To Be Effective,analytical Procedures Performed near the End of the Audit

question 20

Multiple Choice

To be effective,analytical procedures performed near the end of the audit should be performed by

• A)The partner performing the quality review of the audit.
• B)A beginning staff accountant who has had no other work related to the engagement.
• C)A manager or partner who has a comprehensive knowledge of the client's business and industry.
• D)The CPA firm's quality control manager.

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Definitions:

Biological Factors

Genetic, neurological, and physical conditions that affect human behavior and physical health.

Gender Constancy

The understanding that one's gender is fixed and does not change over time, typically developed by age 6 or 7.

Independently

The capability of doing something without being directed or influenced by other people.

Compliantly

Acting in accordance with rules, orders, or instructions; showing a willingness to follow demands or requests.