In Analyzing Misstatements Using Sampling Techniques,the Auditor Should Analyze the Misstatements

question 45

Multiple Choice

In analyzing misstatements using sampling techniques,the auditor should analyze the misstatements in what manners?

• A)Qualitatively and quantitatively.
• B)Absolutely and proportionately.
• C)Haphazardly and randomly.
• D)Methodically and systematically.

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Definitions:

Denial

A defense mechanism where an individual refuses to accept reality or facts, often to avoid uncomfortable emotions or truths.

Projection

A psychological defense mechanism where an individual attributes their own unacceptable thoughts, feelings, or motives to someone else.

Intellectualization

A defense mechanism in which individuals approach emotionally charged issues with detachment and rationale, focusing on intellectual components rather than confronting the emotional aspect.

Repression

A defense mechanism where unpleasant thoughts, memories, or feelings are unconsciously excluded from conscious awareness.