AUD - Final Review Flashcards

1
Q

Advocacy Threat

A

The threat that a member will promote the interests of the client or their employer to the point that his or her objectivity or independence is compromised

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2
Q

Undue Influence Threat

A

The threat that a member will throw away their judgment to an individual due to their reputation, expertise or aggressive personality

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3
Q

Embedded Audit Modules

A

An application program collects transaction data for the auditor. The auditor must be involved with the program design

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4
Q

Test Data

A

Uses application program to process test data, the results of which are already known (client system, offline)

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5
Q

Integrated Test Facility

A

Test data is commingled with live data (client system, auditors data, online)

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6
Q

Parallel Simulation

A

The auditor reprocesses some or all of the clients live data and compares the results with client files (auditors system, client data)

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