Tests of Details of Transactions Generally Use Evidence From

question 72

Multiple Choice

Tests of details of transactions generally use evidence from:

• A) documents obtained directly from external sources.
• B) direct observation on the part of the auditor.
• C) inquiry directed to top management personnel.
• D) documents found in the client's files.
• E) the body of the client rep letter.

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Definitions:

Working Memory

Short-term storage of information being actively processed.

Procedural Memory

A type of long-term memory that enables people to perform tasks without conscious awareness of the learned knowledge, such as riding a bike or tying shoelaces.

Neurofibrillary Tangles

Twisted masses of protein fibers found in brains of persons with Alzheimer’s disease.

Amyloid Plaque

Waxy chunks of insoluble tissue found in brains of persons with Alzheimer’s disease.