The Auditor's Decisions Regarding Evidence Accumulation Can Be Broken into Four

question 50

Essay

The auditor's decisions regarding evidence accumulation can be broken into four subdecisions.One decision relates to determining the nature of the audit procedure to be used to collect the evidence, i.e., 'which audit procedures to use'.Identify and discuss the remaining three audit evidence decisions that the auditor makes.

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Definitions:

Behaving

Acting in a manner according to certain standards, rules, or expectations in social contexts.

Heteronomous Morality

The first stage of moral development in Piaget’s theory, occurring from 4 to 7 years of age. Justice and rules are conceived of as unchangeable properties of the world, beyond the control of people.

Immanent Justice

The belief, often held by children, that moral behavior is immediately rewarded and immoral behavior is immediately punished.

Autonomous Morality

The second stage of moral development in Piaget’s theory, displayed by older children (about 10 years of age and older). The child becomes aware that rules and laws are created by people and that, in judging an action, one should consider the actor’s intentions as well as the consequences.