The Major Areas to Consider the Audit Planning Process Include

question 124

Multiple Choice

The major areas to consider the audit planning process include all of the following given below please choose the correct option:

• A) Collect and analyze background information on area to be audited.
• B) Determine resources available and needed to conduct audit.
• C) Develop audit criteria (criteria should be reasonable, attainable, and relevant).
• D) A & C only

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Definitions:

Environment

The sum of all external conditions and influences affecting the life, behavior, and development of an individual, organization, or system.

Selective Attention

The cognitive process of focusing on particular objects or tasks in the environment while ignoring others, enabling the prioritization of information processing.

Perceptual Errors

Mistakes in judgment or interpretation made by individuals due to subjective biases, misleading appearances, or incorrect information.

Perception Influences

Factors that affect how individuals interpret and make sense of their sensory experiences.