If a Client Maintains Records in Electronic Form, and the Auditor

question 47

True/False

If a client maintains records in electronic form, and the auditor can indirectly access electronic records, it may have significant implications for the extent of audit procedures.

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Definitions:

Preoperational Stage

The second Piagetian developmental stage, which lasts from about 2 to 7 years of age, when children begin to represent the world with words, images, and drawings.

Formal-Operational Stage

A developmental stage proposed by Piaget, where individuals (around age 11 and older) gain the ability to think abstractly and logically.

Primitive Symbols

Basic or rudimentary forms of representation used to convey meanings or concepts without the use of words.

Tertiary Circular Reactions

In Piaget's stages of cognitive development, this phase (12-18 months) involves the purposeful adaptation of established schemes to new situations.