The Two Primary Forms of Audit Evidence Used During the Risk

question 4

Multiple Choice

The two primary forms of audit evidence used during the risk assessment phase are:

• A)Inquiry and analysis
• B)Inspection and observation
• C)Confirmation and analysis
• D)Inquiry and recalculation/reperformance

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Definitions:

Human-Machine Interface

The user interface that connects an operator to the controller of a machine, system, or device, allowing for interaction and data exchange.

Distributive Control Systems

Systems where control elements are not centralized but distributed among various locations to provide localized control and monitoring.

One Controller

In control systems, having one controller implies a system design where a single controller unit manages the operations of multiple processes or devices.