When performing an audit of an organization's systems, the auditor's first step should be to:

A. Develop a strategic audit plan
B. Gain an understanding of the focus of the business of the organization
C. Perform an initial risk assessment to provide the foundation for a risk-based audit
D. Determine and define audit scope and materiality

Answer: B. Gain an understanding of the focus of the business of the organization

Business

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A firm's ending retail book value of inventory is $200,000 . Its stock shortages are $15,000 . If its cost complement is 0.63, what is its closing inventory at cost?

a. $9,450 b. $116,550 c. $166,000 d. $170,150

Business

Evidence suggests that employees in Eastern cultures have higher levels of job satisfaction than those in Western cultures

Indicate whether the statement is true or false

Business