Which One of the Following Statements Is False

question 68

Multiple Choice

Which one of the following statements is false?

• A) Auditing includes the process of gathering evidence to test assertions.
• B) No general audit program suits the needs for all situations.
• C) Even though all audits are different, they can all be approached in the same manner.
• D) All audits involve testing management's assertions contained in written communications to another party and independently gathering evidence to test the relevant assertions.

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Definitions:

Need Deficiencies

A state where there is a lack or insufficiency of something necessary or desired within an individual or organization.

Motivational Process

The series of steps whereby personal desires incite an individual to take action towards goals.

Rewards Or Punishments

Consequences used to influence behavior, with rewards intended to reinforce desired behavior and punishments to discourage undesired behavior.

Work Effort

The amount of physical or mental energy put into a job or task to achieve a certain output or performance level.