The Test of Details of Balance Procedure Which Requires the Auditor

question 129

Multiple Choice

The test of details of balance procedure which requires the auditor to inquire of management for the possibility of the inclusion of consigned or other non- owned inventory is associated with the audit objective of:

• A) realisable value.
• B) existence.
• C) rights.
• D) completeness.

Comprehend the role and elements of lineup construction in eyewitness identification, including match-to-culprit and match-to-suspect approaches.

Identify the effects of system and estimator variables on the accuracy of eyewitness reports.

Explain the psychological and legal concepts related to eyewitness memory, including own-race bias and recovered memories.

Understand the methods and psychological variables affecting jury judgment and decision-making.

---

Definitions:

Consciousness

The state of being aware of and able to think about oneself, one's surroundings, and one's thoughts and feelings.

Archetypes

Images of universal experiences contained in the collective unconscious.

Complexes

Deep-seated emotional perceptions or memories within the unconscious mind, significantly influencing thoughts and behaviors.

Psychological Functions

Fundamental cognitive processes described by Carl Jung, such as thinking, feeling, sensing, and intuiting, that underlie human behavior and personality.