If a Client Maintains Important Documentation and Evidence in Electronic

question 2

True/False

If a client maintains important documentation and evidence in electronic form for a material account balance or transaction class it will have several implications for the nature of audit tests.

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Definitions:

Dimensions

in the context of behavior, refers to the measurable attributes of actions, such as frequency, intensity, and duration.

Types of Attributions

These are explanations for behaviors or events, often categorized as internal (personal) or external (situational) attributions.

Expectancy

In psychology, the anticipation or belief regarding the likelihood that a particular behavior will lead to a specific outcome, heavily influencing motivations and actions.

Types of Expectancies

Different forms of anticipation or belief about what may happen in the future, often based on past experiences or social cues.