Stichworte operational auditing

Stichworte: operational auditing

What are the most important reasons for receiving a financial statement audit?

What are the most important reasons for receiving a financial statement audit?

Which of the following audit procedures is most effective in testing sales for understatement?

Which of the following audit procedures is most effective in testing sales for understatement?

A typical objective of an operational audit is to determine whether an entitys

A typical objective of an operational audit is to determine whether an entitys

Which tool should you use to configure password policies and auditing policies

Which tool should you use to configure password policies and auditing policies

Has responsibility for establishing auditing standards for US public companies?

Has responsibility for establishing auditing standards for US public companies?

Which of the following is mandated to develop international standards for auditing

Which of the following is mandated to develop international standards for auditing

Which concept is part of Piagets preoperational reasoning perspective on a childs thinking?

Which concept is part of Piagets preoperational reasoning perspective on a childs thinking?

Which of the following procedures is an example of auditing around the computer?

Which of the following procedures is an example of auditing around the computer?

How can a database administrator reduce operational overhead for a mysql database?

How can a database administrator reduce operational overhead for a mysql database?

What type of learning do individuals acquire during the formal operational stage?

What type of learning do individuals acquire during the formal operational stage?

An IS auditor who is auditing the software acquisition process will ensure that the

An IS auditor who is auditing the software acquisition process will ensure that the

Which of the following would be the best operational definition of the construct aggression?

Which of the following would be the best operational definition of the construct aggression?

What are the 5 reasons that business analysis is difficult from operational databases?

What are the 5 reasons that business analysis is difficult from operational databases?

According to piaget, cognitive development is characteristic of a sequence of stages that

According to piaget, cognitive development is characteristic of a sequence of stages that

Which of the following is an operations decision related to the structure of the production process

Which of the following is an operations decision related to the structure of the production process

Which business function is responsible for sales generating customer demand and understanding potential customer wants and needs?

Which business function is responsible for sales generating customer demand and understanding potential customer wants and needs?

Why is it important for HR management to evolve from the administrative and operational role to the strategic one?

Why is it important for HR management to evolve from the administrative and operational role to the strategic one?

Which of the following management techniques is not considered operational activity-based management

Which of the following management techniques is not considered operational activity-based management

During which stage of cognitive development does a child usually recognize that changing the form or appearance of an object does not change its quantity?

During which stage of cognitive development does a child usually recognize that changing the form or appearance of an object does not change its quantity?

When teachers use Piagets theory of cognitive development which of the following do they practice?

When teachers use Piagets theory of cognitive development which of the following do they practice?

What stage of cognitive development at which individuals first use language and other symbols?

What stage of cognitive development at which individuals first use language and other symbols?

During which stage of cognitive development do children struggle with the concept of object permanence?

During which stage of cognitive development do children struggle with the concept of object permanence?

What is the basic business system that serves the operational level and assists in making structured decisions?

What is the basic business system that serves the operational level and assists in making structured decisions?

What kind of feasibility that measure of how well a solution will work or be accepted in an organization?

What kind of feasibility that measure of how well a solution will work or be accepted in an organization?

What are the important factors that auditors should consider while carrying out auditing of a company?

What are the important factors that auditors should consider while carrying out auditing of a company?

True or false: assimilation dominates the initial development of formal operational thought.

True or false: assimilation dominates the initial development of formal operational thought.

What is piaget’s term for the ability to understand that when an object disappears, it still exists?

What is piaget’s term for the ability to understand that when an object disappears, it still exists?

Which type of alternative site is a fully configured environment that is similar to the normal operating environment and can be operational within hours?

Which type of alternative site is a fully configured environment that is similar to the normal operating environment and can be operational within hours?

When writing an internal-operational message, one of the first things you should do is ______.

When writing an internal-operational message, one of the first things you should do is ______.

Which psychologist characterized the preschool period as one in which symbolic thought processes and language emerge?

Which psychologist characterized the preschool period as one in which symbolic thought processes and language emerge?

Which congressional agency has the primary auditing responsibility for the federal government?

Which congressional agency has the primary auditing responsibility for the federal government?

Which are characteristics of the preoperational stage of cognitive development most associated with preschoolers?

Which are characteristics of the preoperational stage of cognitive development most associated with preschoolers?

Which of the following statements about childrens cognitive development and concrete operational abilities is correct?

Which of the following statements about childrens cognitive development and concrete operational abilities is correct?

In which substage of sensorimotor development do infants start to repeat actions that bring interesting or pleasurable results?

In which substage of sensorimotor development do infants start to repeat actions that bring interesting or pleasurable results?

Which of the following is a limitation of children during Piagets concrete operations stage of development?

Which of the following is a limitation of children during Piagets concrete operations stage of development?

Which deals with overall objectives of the independent auditor and conduct of an audit in accordance with Standards on Auditing?

Which deals with overall objectives of the independent auditor and conduct of an audit in accordance with Standards on Auditing?

Which of the following is NOT required documentation for an audit in accordance with generally accepted auditing standards?

Which of the following is NOT required documentation for an audit in accordance with generally accepted auditing standards?

Which of the following is an element of a CPA firms quality control system that should be considered in establishing its quality control policies and procedures?

Which of the following is an element of a CPA firms quality control system that should be considered in establishing its quality control policies and procedures?

Which of the following is an element of a CPA firms quality control policies and procedures applicable to the firms accounting and auditing practice?

Which of the following is an element of a CPA firms quality control policies and procedures applicable to the firms accounting and auditing practice?

Which of the following is an accurate statement regarding PCAOB rules for auditors of public companies?

Which of the following is an accurate statement regarding PCAOB rules for auditors of public companies?

When would an audit report refer to both the auditing standards of the PCAOB and generally accepted auditing standards GAAS )?

When would an audit report refer to both the auditing standards of the PCAOB and generally accepted auditing standards GAAS )?

According to professional audit standards, how might auditors gain an understanding of the nature

According to professional audit standards, how might auditors gain an understanding of the nature

Which of the following is not a difference between operational auditing and financial auditing?

Which of the following is not a difference between operational auditing and financial auditing?

When unaudited financial statements are presented in comparative form with audited financial statements in documents filed with the SEC such statements should be?

When unaudited financial statements are presented in comparative form with audited financial statements in documents filed with the SEC such statements should be?

Which of the following best describes what is meant by US generally accepted auditing standards?

Which of the following best describes what is meant by US generally accepted auditing standards?

What are the duties and responsibilities of an auditor about the misstatement of financial statement?

What are the duties and responsibilities of an auditor about the misstatement of financial statement?

How would increases in tolerable misstatement and assessed level of control risk affect the sample size in a substantive test of details?

How would increases in tolerable misstatement and assessed level of control risk affect the sample size in a substantive test of details?

The auditor generally makes a decision not to test the effectiveness of controls in operations when

The auditor generally makes a decision not to test the effectiveness of controls in operations when

Which of the following conditions or events would cause an auditor to have substantial doubt about an entitys ability to continue as a going concern?

Which of the following conditions or events would cause an auditor to have substantial doubt about an entitys ability to continue as a going concern?

What factors are considered in the selection of audit procedures to be performed in an audit engagement?

What factors are considered in the selection of audit procedures to be performed in an audit engagement?

A reference to another auditor under U.S. auditing standards may result in which of the following

A reference to another auditor under U.S. auditing standards may result in which of the following

When an auditor expresses an adverse opinion he she should disclose the substantive reasons for such an opinion in an explanatory paragraph?

When an auditor expresses an adverse opinion he she should disclose the substantive reasons for such an opinion in an explanatory paragraph?

Which of the following matters is an auditor required to communicate to an entitys audit committee or those charged with governance )?

Which of the following matters is an auditor required to communicate to an entitys audit committee or those charged with governance )?

What factors do auditors consider when determining if an identified control deficiency is a significant deficiency or a material weakness?

What factors do auditors consider when determining if an identified control deficiency is a significant deficiency or a material weakness?

What responsibilities does the predecessor auditor have if any regarding the successor auditors inquiries according to the Auditing standards?

What responsibilities does the predecessor auditor have if any regarding the successor auditors inquiries according to the Auditing standards?

Which of the following statements is a requirement applicable to financial statement audits in accordance with Government Auditing Standards?

Which of the following statements is a requirement applicable to financial statement audits in accordance with Government Auditing Standards?

What is meant by the concept of reasonable assurance in terms of internal control What are the inherent limitations of internal control?

What is meant by the concept of reasonable assurance in terms of internal control What are the inherent limitations of internal control?

Which of the following factors concerning a board of directors and audit committees would not be influential in its impact on the control environment?

Which of the following factors concerning a board of directors and audit committees would not be influential in its impact on the control environment?

Which of the following procedures could the auditor perform to test the effectiveness of controls over asset impairment?

Which of the following procedures could the auditor perform to test the effectiveness of controls over asset impairment?