Audit Trails

question 21

Multiple Choice

Audit trails:

• A)Can proceed only from the source document to the journal entry.
• B)Can proceed only from the journal entry to the source document.
• C)Is only utilized by the CPA auditors.
• D)Can be from the source document to the journal entry or from the journal entry to the source document.

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Definitions:

Piaget

Pertains to Jean Piaget, a Swiss psychologist renowned for his groundbreaking contributions to the study of child development and cognitive theory.

Formal Operational

A stage in Jean Piaget's theory of cognitive development where individuals (typically 12 years and older) gain the ability to think abstractly, reason logically, and use deductive reasoning.

Abstract Principles

Fundamental ideas or theories that are theoretical in nature and not based on specific instances.

Hypothetical Possibilities

Imagined scenarios or conditions that can be considered when reasoning or planning without necessarily having a basis in reality.