Tests of Details of Balances Relate to Which Part of the Audit

question 39

Multiple Choice

Tests of details of balances relate to which part of the Audit Risk Model?

• A)control risk
• B)inherent risk
• C)substantive risk
• D)planned detection risk

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Definitions:

Respiration

The biochemical process of exchanging gases between an organism and its environment, involving inhalation of oxygen and exhalation of carbon dioxide.

Two-factor Theory

A theory that proposes that emotions are based on physiological arousal and cognitive labeling of the cause of that arousal.

James-Lange Theory

A theory suggesting that emotions result from the perception of bodily reactions to an event.

Arousal Theory

A theory suggesting that people are motivated to maintain an optimal level of arousal, seeking to increase or decrease stimulation to achieve this level.