The Cycle Approach to Segmenting an Audit

question 13

Multiple Choice

The cycle approach to segmenting an audit:

• A) requires different audit teams to ensure objectivity.
• B) keeps closely related types of transactions and account balances in the same segment.
• C) divides the different operation areas of the client's business operations.
• D) all of the above

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Definitions:

Associative-Link

A cognitive connection between two ideas, concepts, or events, formed through the process of learning or experience.

Contiguity

The temporal pairing of two events

Drive Reduction

A theory in psychology suggesting that motivation arises from the need to reduce internal drives such as hunger or thirst, leading to certain behaviors.

Behavior-Reinforcer Belief

The belief or expectancy that a particular behavior will lead to a specific reinforcing consequence.