When Planning an Audit, Which of the Following Should Be

question 11

Multiple Choice

When planning an audit, which of the following should be an overriding consideration?

• A) The minimisation of costs incurred to accumulate evidence
• B) The accumulation of sufficient audit evidence
• C) The accumulation of appropriate audit evidence
• D) All of the above

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Definitions:

Inhibitory Effect

Suppressing a behavior because a model is punished for displaying the behavior.

Congressional Hearing

An official meeting or session held by a congressional committee to investigate, review, or discuss a matter of public concern or legislative policy.

Violence

Behavior involving physical force intended to hurt, damage, or kill someone or something.

Latent Learning

Learning that occurs without any obvious reinforcement at the time but is demonstrated later when a suitable motivation is provided.