When Considering the Relationships Between Types of Audit Tests and Evidence,which

question 17

Multiple Choice

When considering the relationships between types of audit tests and evidence,which of the following procedures is used only for tests of details of balances?

• A)inspection
• B)recalculation
• C)reperformance
• D)external confirmation

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Definitions:

Plausibility Of Claims

The degree to which a statement or claim appears to be reasonable or credible based on the available evidence.

Critical Thinker

An individual who engages in reflective and independent thinking, often questioning assumptions and evaluating evidence and arguments logically.

Cynically

Relating to the belief that people are motivated purely by self-interest; skeptically.

Open-Mindedly

Approaching ideas, arguments, and experiences without prejudice, being willing to consider different perspectives and changes in opinion.