When Considering the Relationships Between Types of Audit Tests and Evidence

question 62

Multiple Choice

When considering the relationships between types of audit tests and evidence, which of the following procedures are used for both obtaining an understanding of internal control and for conducting tests of controls?

• A) inspection, recalculation, observation, inquiry, and reperformance
• B) inspection, recalculation, external confirmation, and reperformance
• C) recalculation, observation, inquiry, analytical procedures, and reperformance
• D) analytical procedures, inspection, recalculation, and reperformance

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Definitions:

Process Theories

Refer to models and concepts that explain the dynamics of how processes, such as decision-making or motivation, unfold over time within organizations.

Cognitive Processes

The mental actions or processes involved in acquiring knowledge and understanding through thought, experience, and the senses.

Lower-order Needs

Basic physiological and safety needs at the bottom levels of Maslow’s hierarchy, which must be satisfied before higher-level needs can be addressed.

Maslow

Refers to Abraham Maslow, a psychologist known for creating Maslow's hierarchy of needs, a theory in psychology that prioritizes human needs from basic to self-fulfillment.