When the Auditor Is Performing Audit Data Analytics (ADA) as a Substantive

question 71

Multiple Choice

When the auditor is performing audit data analytics (ADA) as a substantive test of details of a population of transactions or balances, _______.

• A)the auditor will have evaluated inherent risk and will likely have performed tests of controls to assess control risk
• B)the auditor is yet to evaluate inherent risk but has likely performed tests of controls to assess control risk
• C)the auditor will have evaluated inherent risk, but not yet performed tests of controls to assess control risk
• D)the auditor has not yet assessed either control or inherent risk

Recognize adaptive vs. maladaptive coping mechanisms.

Identify the concepts of learned helplessness and behavioral disengagement.

Comprehend the psychological theories related to stress and coping strategies (e.g., Freud's theory).

Distinguish between various psychological defense mechanisms.

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Definitions:

Medical Hospital-based Care

Healthcare services provided in a hospital setting, focused on treating patients who require immediate or intensive treatment.

Diversity

Refers to the inclusion of different types of people (such as people of different races, cultures, genders, etc.) in a group or organization.

Canadian Patient Safety Institute (CPSI)

A Canadian organization dedicated to improving patient safety and quality of care throughout the healthcare system.

Preventable Incidents

Events or occurrences that could be avoided through proper caution, preparation, or action.