An Audit Program Is

question 76

Multiple Choice

An audit program is

• A)a set of specifications of audit standards relevant to the financial statements being audited.
• B)a set of documentation of the assertions under audit,the evidence obtained,and the conclusions reached.
• C)a set of reconciliations of the account balances in the financial statements with the account balances in the auditee's general ledger
• D)a set of detailed instructions for the entire collection of evidence for an audit area.

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Definitions:

Promotion Focus

A motivational orientation aimed at achieving positive outcomes and realizing aspirations or dreams.

Prevention Focus

A motivational orientation geared towards avoiding negative outcomes or maintaining safety and security.

Self-Perception Theory

A theory suggesting that individuals form their attitudes and emotions by observing their own behavior and context, especially when internal cues are difficult to interpret.

Self-Knowledge

The understanding or insight an individual has about themselves, including their beliefs, emotions, and motivations.