Which of the Following Heavily Influences the Process of Determining

question 121

Multiple Choice

Which of the following heavily influences the process of determining an audit strategy for an account or assertion?

• A)The risk of material misstatement
• B)Materiality
• C)Professional skepticism
• D)All of these options are correct.

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Definitions:

Progressive Relaxation

A relaxation technique where individual muscles are tensed then relaxed in a sequence to achieve overall relaxation.

Counterconditioning

A behavior therapy technique involving the conditioning of an unwanted behavior or response to a stimulus into a desired behavior by association with a positive action or outcome.

Transference

The process by which emotions, desires, and expectations originally associated with one person are unconsciously redirected towards another person.

Resistance

The refusal to accept or comply with something; the attempt to prevent something by action or argument.