If the Auditor's Assessment Is That There Is High Risk

question 93

True/False

If the auditor's assessment is that there is high risk due to the subjectivity of the accounting process,substantive procedures should be more rigorous.

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Definitions:

Intrinsic Motivation

The drive to perform an activity for its inherent satisfaction or pleasure, rather than for some separable consequence.

Organismic Needs

Fundamental human needs identified in various psychological theories that are innate and drive behavior, such as physiological, safety, love, and esteem needs.

Intrinsic Motivation

The drive to engage in an activity for its own sake, rather than for the sake of obtaining a reward or avoiding punishment.

Extrinsic Motivation

The drive to perform an activity due to external rewards or pressures, rather than for intrinsic satisfaction.