Which of the Following Factors Would Most Likely Influence an Auditor's

question 4

Multiple Choice

Which of the following factors would most likely influence an auditor's consideration of the reliability of data when performing analytical procedures?

• A) if the data were developed in a computerized accounting system
• B) if the data were prepared in conformity with GAAP
• C) if the data were developed under a system with adequate controls
• D) if the data were processed in an online system

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Definitions:

Collective Bargaining

The negotiation of labor contracts between labor unions and firms or government entities.

Union Workers

Employees who are members of a labor union, which represents their interests in negotiations with employers.

Nonunion Workers

Employees who are not members of a labor union and typically do not enjoy the same collective bargaining advantages as unionized workers.

Open Shop

A place of employment in which the employer may hire nonunion workers and in which the workers need not become members of a labor union.