The External Auditors Might Consider the Procedures Performed by the Internal

question 19

Multiple Choice

The external auditors might consider the procedures performed by the internal auditors because:

• A)They are employees whose work must be reviewed during substantive testing.
• B)They are employees whose work might affect the external auditors' work.
• C)Their work impacts upon the cost/benefit tradeoff in evaluating inherent limitations.
• D)Their degree of independence may be inferred by the nature of their work.

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Definitions:

Limbic System

A complex system of nerves and networks in the brain, involved in instinct and mood control, and the processing of emotions.

Memory Loss

The inability to remember information or events that typically would be able to be recalled, ranging from mild forgetfulness to severe amnesia.

Electroconvulsive Therapy

A psychiatric treatment in which seizures are electrically induced in patients to provide relief from mental disorders.

RTMS

Repetitive Transcranial Magnetic Stimulation, a non-invasive procedure that uses magnetic fields to stimulate nerve cells in the brain to improve symptoms of depression.