Which of the Following Factors Would a CPA Ordinarily Consider

question 621

Multiple Choice

Which of the following factors would a CPA ordinarily consider in the planning stage of an audit engagement?

• A) Financial statement accounts likely to contain a misstatement. II. Conditions that require extension of audit tests.
• B) I only
• C) II only.
• D) Both I and II.
• E) Neither I nor II.

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Definitions:

Psychology

Psychology is the scientific study of the human mind and its functions, especially those affecting behavior in a given context.

Cognitive

Relating to mental processes such as attention, memory, language processing, perception, problem solving, and thinking.

Neuroscience

the scientific study of the nervous system, including its structure, function, development, genetics, biochemistry, physiology, pharmacology, and pathology.

Biological Approach

A perspective in psychology that explains mental processes and behavior by focusing on genetic, hormonal, and neurochemical explanations.