When Performing a Substantive Test, _______

question 59

Multiple Choice

When performing a substantive test, _______.

• A)the population consists of the class of transactions or the account balance to be tested
• B)the sample consists of the class of transactions or the account balance to be tested
• C)the auditor should confirm acceptance by senior management of the test
• D)the auditor should perform the test in conjunction with the internal audit function

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Definitions:

Eclectic Approach

A method that draws from multiple theories, styles, or ideas to create a comprehensive solution or understanding.

Ethical Reasoning

The process of evaluating and deciding the best course of action in situations that involve moral principles or values.

Cultural Norms

Shared expectations and rules that guide behavior within a group or society, often considered the standard for what is considered acceptable.

Empirical Data

Information gathered through observation or experimentation that can be quantified or used in the formulation of theories.