Most Auditors Prefer to Replace Tests of Details with Analytical

question 71

Multiple Choice

Most auditors prefer to replace tests of details with analytical procedures whenever possible because the:

• A) analytical procedures are more reliable.
• B) tests of details are more difficult to interpret.
• C) tests of details are more expensive.
• D) analytical procedures are more persuasive.

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Definitions:

Aggressive Methods

Aggressive methods refer to strategies or tactics that are forceful, confrontational, or intended to dominate or control.

Heroes

Individuals admired for their courage, outstanding achievements, or noble qualities, often inspiring others.

Villains

Characters in stories or real life who embody evil, wrongdoing, or moral ambiguity, often in opposition to heroes.

Disruptive Conduct Disorders

A group of mental disorders in children and adolescents characterized by persistent patterns of disruptive, impulsive, and defiant behavior towards authority figures.