The Audit Program Describes the Evidence to Be Gathered During

question 95

Multiple Choice

The audit program describes the evidence to be gathered during the audit process.Audit program documentation demonstrates to an outside reviewer

• A)that the audit procedures were approved
• B)that the program is consistent with the risks of material misstatement identified during the planning stage of the audit
• C)the audit was performed with due care
• D)that the auditors used appropriate professional judgment

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Definitions:

Sensitivity

The ability of a test to correctly identify those with the disease (true positive rate), indicating its reliability in detecting cases.

Infectious Disease

Diseases caused by pathogenic microorganisms, such as bacteria, viruses, parasites, or fungi; can be spread directly or indirectly from one person to another.

Sequential Tests

A statistical analysis method where data is evaluated in a sequence, allowing for earlier decision making without waiting for all data.

Net Sensitivity

A measure in screening and diagnostic tests that quantifies the ability of the test to correctly identify those with the condition.