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:

Stages of Change

A theory detailing the process by which individuals modify a behavior or habit, often described in phases such as precontemplation, contemplation, preparation, action, and maintenance.

Processes of Change

Steps or activities that individuals go through to alter behaviors, attitudes, or aspects of their lives.

Transtheoretical Model

A theory outlining stages of change in behavior, used to understand and guide individuals through the process of making a health-related change.

Transtheoretical Model

A theory of behavior change that describes the process of intentional change through distinct stages.