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During an engagement, an internal auditor decided to use variance analysis as an auditingtechniques. Which of the following steps should the auditor pursue if he discovers unexpected deviations of actual results from budget?
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B. Perform alternative forms of analytical procedures which provide no deviations.
C. Conclude that the budget was unreasonably set and accept the deviations.
D. Report the deviations immediately to the audit committee.
Answer: A

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Sie ordnen einer Lohnart in Tabelle T511 (Lohnartenmerkmale) das indirekte Bewertungsmodul TARIF zu, um welches Ergebnis auf dem IT0008-Basisbezug zu erzielen?
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C. Lohnartenbeträge ab T510 vorschlagen
D. Schlagen Sie die Tarifgruppe und das Tarifniveau des Mitarbeiters ab T510 vor
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