Which of the Following Is Not a Basic Approach Often

question 28

Multiple Choice

Which of the following is not a basic approach often used by auditors to evaluate the reasonableness of accounting estimates?

• A)Observation of procedures.
• B)Review of management's process of development.
• C)Independent development of an estimate.
• D)Review of subsequent events.

---

Definitions:

Theory of Reasoned Action

A theory that predicts an individual's behavior based on their intentions, attitudes towards a behavior, and beliefs about others' expectations.

Theory of Planned Behavior

The theory of planned behavior is a psychological theory that links one's beliefs and attitudes towards a behavior, the subjective norms surrounding it, and perceived control over the behavior to their intentions and actual performance of the behavior.

Positive Attitudes

A mental stance that involves looking at the good side of situations, expecting positive outcomes, and maintaining a hopeful outlook.

Specific Intentions

Explicit, defined goals that an individual sets out to achieve, often detailed and focused.