Which of the Following Is the Most Effective Method of Identifying

question 34

Multiple Choice

Which of the following is the most effective method of identifying potential earnings management attempts?

• A)Analytical procedures.
• B)Detailed substantive procedures.
• C)Inquiry of client management and key financial personnel.
• D)Scanning accounts for unusual items.

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Definitions:

Piaget

Jean Piaget was a Swiss psychologist known for his pioneering work in child psychology, especially his theory of cognitive development that describes how children develop intellectual abilities.

Heinz Dilemmas

A set of moral dilemmas used in psychological studies to investigate moral reasoning and decision-making.

Kohlberg

Refers to Lawrence Kohlberg, an American psychologist best known for his theory of stages of moral development.

Moral Development

The process through which individuals acquire values, behaviors, and thoughts that distinguish right from wrong.