Auditing The Art and Science - Test Bank • Auditing The Art and Science - Test Bank
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Auditing, 12e (Arens) 
Chapter 1 The Demand for an Auditing and Assurance Profession 
1.1 Identify the components of an audit and explain why there is a demand for audits 
1) Which of the following illustrates the definition of auditing with respect to the evidence analysis process? 
A) accumulation and evaluation of evidence about balance sheet accounts 
B) learning about different types of computing technology, such as mainframes 
C) writing an operational audit report that is tailored to the ...