After Performing Additional Tests of Controls, the Auditor Reassesses Control

question 26

Multiple Choice

After performing additional tests of controls, the auditor reassesses control risk from the initial planning level of slightly below maximum to moderate. The auditor should now:

• A) decrease the level of detection risk, and decrease substantive testing.
• B) increase the level of detection risk, and increase substantive testing.
• C) increase planned substantive testing.
• D) increase the level of detection risk, and decrease substantive testing.

Distinguish between the three-component and two-component models of attitude.

Understand the basis of balance theory in attitude consistency.

Grasp the significance of automatic judgements and implicit measures in attitudes.

Learn about the historical development and definitions of attitudes in social psychology.

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Definitions:

Emotional Experience

The subjective feeling and psychological response one has to events that trigger the emotional response system.

James-Lange Theory

A theory of emotion that suggests emotions result from our interpretations of bodily reactions to stimuli.

Autonomic Arousal

The activation of the autonomic nervous system, which regulates involuntary bodily functions and responds to stress.

Emotional Theory

Emotional theory is a concept in psychology that seeks to explain the complex phenomena of emotions in terms of their causes, manifestations, and how they are processed by the human mind.