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:

Intrinsic Motivation

The drive to engage in an activity for its own sake, due to the inherent pleasure and satisfaction derived from the activity itself.

Primary Drives

Basic internal motivating forces in psychology, such as hunger and thirst, which drive behavior for survival.

Drive-Reduction Principle

A theory in psychology that posits motivation arises from biological needs that drive an individual to act in ways that reduce the drive and bring about a steady state.

Extrinsic Motivation

The desire to behave in a certain way to gain some external reward or to avoid some undesirable consequence.