Question: 1. If an auditor performs an ADA and identifies a significant number of notable items, what step should they take first? a. Resign from the
1. If an auditor performs an ADA and identifies a significant number of notable items, what step should they take first?
a. Resign from the audit
b. Reperform the test
c. Evaluate the test design and population selected
d. Design a new test with new data
2. Which of the following audit data analytic techniques would be used if an auditor was trying to identify outliers by grouping items with similar characteristics?
a. clustering
b. visualization
c. matching
d. statistical
3. Which of the following would be considered by an auditor during the accessing and preparing of data for an ADA?
a. consistency of the data
b. software to be used to conduct test
c. account and assertion to be tested
d. availability of data
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