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Several Items Associated with AIS and Items Associated with Auditing

Question 55

Matching

Several items associated with AIS and items associated with auditing are listed below. Match them based on their similarities.

Premises:
Business process efficiency.
COSO.
CPA license.
Evaluation of internal controls.
FASB conceptual framework.
Financial statements and footnotes.
Flowcharts and data flow diagrams.
Information technology.
Receiving reports.
Recording transactions.
Responses:
Critical thinking skills
Assessing management's integrity.
Completeness.
Disclosure.
Evidence.
General standards.
Operational audits.
Presentation and disclosure assertion.
Systems audits.
Understanding business processes.

Correct Answer:

Business process efficiency.
COSO.
CPA license.
Evaluation of internal controls.
FASB conceptual framework.
Financial statements and footnotes.
Flowcharts and data flow diagrams.
Information technology.
Receiving reports.
Recording transactions.
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