In Evaluating the Reasonableness of an Estimate, the Auditor Would

question 59

Multiple Choice

In evaluating the reasonableness of an estimate, the auditor would not normally concentrate on which of the following factors and assumptions?

• A) Subjective judgments that introduce bias.
• B) Deviations from historical patterns.
• C) Amounts that are inconsistent with current economic trends.
• D) All of these are a focus of the auditor regarding reasonable estimates.

---

Definitions:

Middle Adulthood

A stage of life, typically considered to occur from around age 40 to 65, characterized by stability, maturity, and increased responsibility.

Internalizing Feelings

The process of keeping emotions and feelings within oneself instead of expressing them outwardly.

Withdrawn

A state or behavior characterized by a desire to avoid social interactions and activities, often due to anxiety or depression.

Lonely

Sad because one has no friends or company.