Which of the Following Procedures Would Provide the Most Reliable

question 426

Multiple Choice

Which of the following procedures would provide the most reliable audit evidence?

• A) Inquiries of the client's internal audit staff held in private.
• B) Inspection of prenumbered client purchase orders filed in the vouchers payable department.
• C) Analytical procedures performed by the auditor on the entity's trial balance.
• D) Inspection of bank statements obtained directly from the client's financial institution.

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Definitions:

Magnification

Cognitive distortion involving exaggerating the importance or significance of events.

Conditioning

The process of learning associations between environmental stimuli and behavioral responses.

Psychodynamic Therapies

A group of therapies derived from psychoanalytic psychology that focus on unconscious processes and past conflicts as the root of current psychological issues.

Sigmund Freud

A neurologist from Austria who initiated psychoanalysis, which is a technique for addressing mental disorders through conversational therapy between a patient and a psychoanalyst.