Tests of Controls Are Normally Performed Only If the Auditor

question 20

True/False

Tests of controls are normally performed only if the auditor believes the client's internal control may be effective.

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Definitions:

Scapegoat Theory

A psychological concept suggesting that individuals or groups blame their problems and failures on others instead of accepting responsibility.

Outgroup

A social group to which an individual does not identify or belong, often viewed less favorably than the ingroup.

New Yorker

A resident or native of New York City.

Ingroup Bias

The tendency to favor one's own group over others, often resulting in prejudice and discrimination.