A Secondary Objective of the Auditor's Study and Evaluation of Internal

question 9

Multiple Choice

A secondary objective of the auditor's study and evaluation of internal control is that the study and evaluation provide

• A)a basis for constructive suggestions concerning improvements in internal control.
• B)a basis for reliance on the accounting system.
• C)an assurance that the records and documents have been maintained in accordance with existing company policies and procedures.
• D)an indication that management and employees are trustworthy.

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Definitions:

Degree Of Retardation

A measure of the extent of intellectual disability or delay in an individual's cognitive development relative to population norms.

Cognitive Universalism

Theory that concepts are universal and influence the development of language.

Linguistic Relativity Hypothesis

The theory suggesting that the structure of a language affects its speakers' worldview or cognition.

Terman's Study

A longitudinal research project led by Lewis Terman that began in 1921 to study intellectual and personal development of gifted children over their lifespan.