Which of the Following Audit Procedures Is NOT Typically Used

question 23

Multiple Choice

Which of the following audit procedures is NOT typically used in audit sampling applications?

• A)Observation of personnel and procedures.
• B)Physical count of tangible assets.
• C)Recalculation.
• D)Confirmation.

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Definitions:

Interactionist Approach

An approach suggesting that individuals’ attitudes and behavior are a function of both dispositions and the situation.

Organizational Behaviour

The study of how individuals and groups act within organizations and how these entities interact with their external environment.

Dispositions

The inherent qualities of mind and character that influence one's behavior and attitudes.

Personality Characteristics

The distinguishing traits, qualities, or properties that shape an individual’s behaviors, attitudes, and emotional patterns.