The Preliminary Use of Analytical Review Procedures by the Auditor

question 11

Multiple Choice

The preliminary use of analytical review procedures by the auditor is

• A)required to identify areas of heightened risk
• B)optional in accordance with auditor judgment.
• C)only used when other planning procedures cannot be applied.
• D)used to assist the auditor in documenting internal control.

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Definitions:

Peripheral Devices

External devices connected to a computer system, providing input/output and additional functionalities, such as printers, mice, and keyboards.

Hard Drives

Hard drives are data storage devices used in computers and servers that use magnetic storage to store and retrieve digital information.

Nonvolatile Storage

A type of storage that retains data even after power off, such as SSDs, flash drives, and hard disks.

Laser

A device that emits a highly focused beam of light, commonly used in various technologies such as cutting and communication.