There Are Four Important Purposes of Analytical Procedures

question 65

Essay

There are four important purposes of analytical procedures.Identify each of these four purposes and, for each purpose, give a specific example of an analytical procedure that an auditor might perform.

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Definitions:

Cognitive Appraisal

The process by which an individual evaluates and interprets an event or situation that leads to specific emotional reactions.

Physiological Arousal

Involves the activation of the body's state, preparing an individual for action and is often linked to emotional responses.

Emotional Response

A person's immediate and spontaneous reaction to a stimulus, which could be feelings of happiness, sadness, anger, or fear.

Facially Expressed

Pertaining to emotions, intentions, or communications conveyed through facial movements and expressions.