Examlex
There are 14 steps to audit sampling for tests of controls and substantive tests of transactions.These are divided into three sections: plan the sample, select the sample and perform the audit procedures, and evaluate the results.Discuss each of the steps that comprise the 'evaluate the results' section.
Cognitive Dissonance Theory
A psychological theory that explains the discomfort that arises from holding two conflicting beliefs, leading to changes in attitudes, beliefs, or behaviors.
Role-Playing Theory
A theory suggesting that much of behavior is influenced by society's expectations and that individuals perform roles they have learned based on social norms and expectations.
Attribution Theory
A concept in social psychology that explains how individuals infer the causes of their own and others' behavior, distinguishing between internal dispositions and external situations.
Attitude Theory
A psychological theory focused on how individuals form, organize, and change their attitudes towards objects, people, and situations, based on cognitive, affective, and behavioral components.
Q3: Tests of details of balances are directed
Q15: Performing the physical count of inventory on
Q21: Controls which provide a means of ensuring
Q51: The two most important audit procedures for
Q56: Many clients have their data processed at
Q80: The auditor needs to perform procedures to
Q96: Which one of the following auditing procedures
Q101: Necessary controls in the accounts payable and
Q108: If the client's internal control for recording
Q132: Which one of the following would NOT