The Accuracy of the Results of the Accounting System (Account

question 15

Multiple Choice

The accuracy of the results of the accounting system (account balances) is heavily dependent upon the

• A)knowledge and skills of the auditor.
• B)adequacy of the entity-level controls.
• C)accuracy of the inputs and processing (the transactions).
• D)training provided to the personnel.

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Definitions:

Problem-focused Coping

Refers to strategies aimed directly at tackling the cause of stress, through actions that address the problem causing the distress.

Proactive Coping

Strategies employed to anticipate potential stressors and act in advance to prevent them or mitigate their effects.

Emotion-focused Coping

A coping strategy where individuals try to reduce the emotional impact of a stressor by using methods such as avoidance, minimization, or seeking social support.

Cognitive Restructuring

A psychotherapeutic process of learning to identify and dispute irrational or maladaptive thoughts known as cognitive distortions, such as all-or-nothing thinking or overgeneralization.