During a Financial Statement Audit an Internal Auditor May Provide $\begin{array}{lc}\text { Tests of controls}&\text { Substantive Test:}\\\end{array}$

question 2

Multiple Choice

During a financial statement audit an internal auditor may provide direct assistance to the independent CPA in performing. $\begin{array}{lc}\text { Tests of controls}&\text { Substantive Test:}\\\end{array}$
A. $\begin{array}{lc}&&\text { Yes } & &&&&&\text { Yes } \\\end{array}$
B. $\begin{array}{lc}&&\text { Yes } &&&&&& \text { No } \\\end{array}$
C. $\begin{array}{lc}&&\text { No } &&&&&& \text { Yes }\\\end{array}$
D. $\begin{array}{lc}&&\text { No } &&&&&& \text { No }\end{array}$

• A)Option A
• B)Option B
• C)Option C
• D)Option D

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Definitions:

Need Theories

Theories in psychology that suggest human actions are motivated by the desire to fulfill basic needs such as safety, belonging, and self-esteem.

Expectancy Theories

Psychological theories that explain motivation in terms of individuals' expectations about their ability to perform tasks and receive desired rewards.

Goal-Setting Theories

Theories that describe how setting goals directs, motivates, and sustains human behavior to achieve those goals.

Equity Theories

Psychological theories focused on understanding how individuals perceive fairness in distribution of resources and rewards in relation to the contributions they have made.