After Finishing the Review Phase of the Study and Evaluation

question 26

Multiple Choice

After finishing the review phase of the study and evaluation of internal control in an audit, the auditor should perform tests of controls on:

• A) those controls that the auditor wants and plans to rely upon.
• B) those controls in which material weaknesses were identified.
• C) those controls that have a material effect upon the financial statement balances.
• D) a random sample of the controls that were reviewed.

Recognize the process and importance of designing a table, including adding fields, renaming fields, and changing field properties.

Comprehend the use and functionality of the Form and Report Wizards and the significance of customization in database design.

Understand the use of Access templates to create databases and the roles of different types of templates.

Know how to edit records in forms, including navigation between fields and records.

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Definitions:

Contractual Obligation

A legal agreement between parties that outlines duties, rights, and responsibilities.

Continuance Commitment

The level of engagement and willingness of an employee to remain with an organization due to perceived costs of leaving.

Employee Involvement

The degree to which employees are able to contribute ideas and be part of decision-making processes in their workplace.

Exit-Voice-Loyalty-Neglect

A model describing how individuals respond to dissatisfaction in organizations or relationships, choosing among exiting, voicing concerns, remaining loyal, or neglecting responsibilities.