Most Auditors Prefer to Replace Tests of Details with Analytical

question 10

Multiple Choice

Most auditors prefer to replace tests of details with analytical procedures whenever possible because:

• A) the tests of details are more difficult to interpret.
• B) the analytical procedures are more reliable.
• C) the analytical procedures are more persuasive.
• D) the tests of details are more expensive.

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Definitions:

Object Reference

In computing, it's a reference that points to a location in memory where the data for an object is stored.

Imprinting

A rapid learning process that occurs early in an animal's life, where it forms attachments and recognizes patterns.

Assimilating

The cognitive process of fitting new information into existing cognitive schemas, perceptions, and understanding.

Equilibrating

The process of balancing or maintaining equilibrium in physical systems, psychological states, or socio-economic contexts.