To Be Proficient as an Auditor, a Person Must First

question 53

Multiple Choice

To be proficient as an auditor, a person must first be able to accomplish which of these tasks in a decision-making process?

• A)Identify audit evidence relevant to the verification of assertions management makes in its unaudited financial statements and notes.
• B)Formulate evidence-gathering procedures (audit plan)designed to obtain sufficient, competent evidence about assertions management makes in financial statements and notes.
• C)Recognize the financial assertions made in management's financial statements and footnotes.
• D)Evaluate the evidence produced by the performance of procedures and decide whether management's assertions conform to generally accepted accounting principles and reality.

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Definitions:

Depolarized

A state in which sodium ions flow to the inside of the cell membrane, making the outside less positive. Depolarization occurs when a neuron responds to stimuli such as heat, pressure, or chemicals.

Nerve Impulse

Electrochemical messages transmitted from neurons to other neurons and effectors.

Cerebrum

The biggest section of the brain, which is in charge of voluntary muscle movement, sight, speech, taste, auditory processing, cognition, and memory.

Lumbar Puncture

A medical procedure where a needle is inserted into the lower part of the spinal column to collect cerebrospinal fluid, used for diagnostic purposes.