Directional Testing Is Important to an Auditor Because of Which

question 6

Multiple Choice

Directional testing is important to an auditor because of which of the following factors?

• A)Certain accounts are more prone to be misstated by overstatement than others.
• B)The auditor must remain organized when conducting an audit.
• C)The primary concern of the auditor is the understatement of asset and revenue accounts.
• D)It tests for existence and completeness simultaneously.

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Definitions:

Caregivers

Individuals who provide care and support to family members or others needing assistance due to illness, disability, or other conditions.

Physiological Components

Elements related to or concerning the normal functioning of living organisms and their parts, including biological and physical aspects.

Cognitive Components

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Emotional

Pertaining to feelings or affective states that can influence thoughts, behaviors, and physiological responses.