The Types of Substantive Procedures Discussed in This Chapter Include

question 106

Multiple Choice

The types of substantive procedures discussed in this chapter include _______.

• A)analytical procedures
• B)substantive tests to follow-up on notable items identified when performing audit data analytics
• C)tests of details of transactions and balances including audit data analytics (ADA) used as a substantive test
• D)All of these answer choices are correct.

Recognize the role of denial in avoiding reality.

Identify the psychological response to stress or threat in terms of defense mechanisms.

Understand the concept of reaction formation and how it manifests behaviorally.

Recognize the use of rationalization to justify behaviors or attitudes.

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Definitions:

Ergonomics

The study of designing equipment, devices, and processes that fit the human body and its cognitive abilities, aiming to enhance efficiency and comfort.

Carpal Tunnel Syndrome

A medical condition caused by the compression of the median nerve as it travels through the wrist, often associated with repetitive tasks like typing.

Repetitive Strain Injuries

Repetitive Strain Injuries (RSIs) are musculoskeletal and nervous system injuries caused by repetitive tasks, forceful exertions, vibrations, mechanical compression, or sustained or awkward positions.

IT

Short for Information Technology, referring to the use, development, and maintenance of computer software, systems, and networks.