For Each of the Audit Procedures Listed Below Select the Type

question 86

Multiple Choice

For each of the audit procedures listed below select the type of audit procedure,if any,that the auditor performed.A type of audit procedure may be selected once or not at all.
-During the physical inventory count,the auditor requested that certain containers of inventory items be opened to ensure they were not empty.

• A)Inspection of tangible assets
• B)Observation
• C)Recalculation
• D)Inquiry
• E)Inspection of records or documents
• F)Reperformance
• G)Analytical procedures

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Definitions:

Specific Emotion

A distinct feeling that is characterized by its particular trigger, experience, and range of physiological and cognitive responses.

Physical Arousal

The physiological response of the body to stimuli, often associated with increased heart rate, respiration, and energy, preparing the body for action.

Labeling

The process of classifying and naming individuals or groups based on their behaviors, characteristics, or perceived qualities, which can influence both self-identity and social identity.

Schachter and Singer

Psychologists known for their two-factor theory of emotion, which proposes that emotion is based on physiological arousal and cognitive interpretation of that arousal.