The Evidence Mix Which the Auditor Chose in Each of Four

question 66

Multiple Choice

The evidence mix which the auditor chose in each of four different audits is shown below:

Amount of testing: E = extensive M = medium S = small N = none
In which audit did the client company have sophisticated internal controls and in which audit did the client have insufficient controls?

• A) sophisticated in #2 and insufficient in #3
• B) sophisticated in #1 and insufficient in #2
• C) sophisticated in #1 and insufficient in #3
• D) sophisticated in #4 and insufficient in #2

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Definitions:

Declarative Memories

Facts and incidents that can be intentionally remembered and brought to mind.

Eyewitness Testimony

Evidence provided in court by someone who witnessed a crime or significant event, which can heavily influence jury decisions despite potential issues with reliability.

Short-Term Memory

Short-term memory is a cognitive system that temporarily holds a limited amount of information in an accessible state for cognitive tasks.

Encoding Specificity

The principle that recall is more effective when the context at the time of encoding matches the context at the time of retrieval.