IIA
IIA-CIA-PART3 · Question #262
IIA-CIA-PART3 Question #262: Real Exam Question with Answer & Explanation
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Question
An internal auditor considers the financial statement of an organization as part of a financial assurance engagement. The auditor expresses the organization's electricity and depreciation expenses as a percentage of revenue to be 10% and 7% respectively. Which of the following techniques was used by the internal auditor In this calculation?
Options
- AHorizontal analysis
- BVertical analysis
- CRatio analysis
- DTrend analysis
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