Which of the Following Best Describes the Concept of Key

question 4

Multiple Choice

Which of the following best describes the concept of key item testing?

• A) the selection of items that are grouped together within the population of items available
• B) the proportion of items tested that did not conform to the client's prescribed control procedure
• C) focus is on selecting the largest transactions within a balance to obtain coverage of the total
• D) the selection of items that an auditor believes should be included in the sample for testing

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Definitions:

The Approach

The initial stage in the sales process where the salesperson makes first contact with the potential customer.

Prospecting

The method of finding possible customers, clients, or purchasers for the products or services offered by a business.

The Close

Refers to the point in a sales process where a salesperson convinces the client to make a purchase.

The Pre-Approach

A step in the sales process involving research and planning before making direct contact with a potential customer.