Which of the Following Audit Tests Is Usually the Most

question 67

Multiple Choice

Which of the following audit tests is usually the most costly to perform?

• A)analytical procedures
• B)tests of controls
• C)tests of details of balances
• D)procedures to obtain an understanding of internal control

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Definitions:

Cognitive Development

The study of how thinking, problem solving, and intelligence change as people grow from infancy through adulthood.

Age 11 Onward

A phrase denoting the period of life starting from the age of eleven, typically associated with pre-adolescence and subsequent stages of human development.

Sensorimotor Stage

The first stage in Piaget's theory of cognitive development, from birth to about 2 years old, where infants learn about the world through their sensory experiences and motor actions.

Cognitive Development

The progression of learning and development of the ability to think, solve problems, and understand the world around oneself, typically studied in children.