Use of Auditor Judgment or of a Risk Matrix Is

question 13

Multiple Choice

Use of auditor judgment or of a risk matrix is necessary in revising planned detection risk whenever:

• A) risk assessments are not quantified.
• B) assessed control risk at the account balance level does not support the planned level of control risk.
• C) control risk is assessed above the minimum.
• D) control risk is assessed below the maximum.
• E) tests of controls reveal substantial deviations from prescribed policies.

Identify the causes and implications of the blind spot in human vision.

Describe the role of rods and cones in visual perception and their distribution in the retina.

Explain how visual information is processed from the eye to the brain, including the optic chiasm and primary visual cortex.

Understand the differences between primary and secondary visual pathways and their roles in visual processing.

---

Definitions:

Primacy Effect

A cognitive bias that results in the tendency to remember information that was encountered first better than information that was presented later on.

Recency Effect

The tendency to remember the most recently presented information better than information presented earlier.

Free Recall

Free recall is a memory test in which an individual is asked to remember and reproduce information in any order without any specific cues.

Primacy Effect

The tendency to remember information that is presented first, better than information that is presented later on.