When Assessing the Client Which of the Following Factors Is

question 66

Multiple Choice

When assessing the client which of the following factors is considered pervasive and creates both an attitude and culture that affects the client's reporting system,the process of recording transactions,and the process of making estimates and adjustments.

• A)The control environment.
• B)Audit testing of processes and controls.
• C)Design and operation of controls.
• D)Inherent and control risk.

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Definitions:

Named Ranges

A feature in spreadsheet software that allows a user to assign a descriptive name to a cell or range of cells.

Formula Operators

Symbols or words used in spreadsheet and mathematical software to perform operations such as addition, subtraction, multiplication, and division within formulas.

What-If Analysis

A process that evaluates potential outcomes by changing variables in a model or spreadsheet.

Goal Seek

A function in spreadsheet software that finds the input value needed to achieve a specific target output in a formula.