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Audit procedures can result in significant,unexpected differences.The auditor should investigate further if
Psychokinesis
The supposed ability to move or manipulate objects through mental effort alone, without physical interaction.
Principle of Closure
A concept in Gestalt psychology that describes the mind's tendency to see incomplete figures as complete.
Perceptual Organization
The tendency to integrate perceptual elements into meaningful patterns.
Brightness Constancy
The tendency to perceive an object as being just as bright even though lighting conditions change its intensity.
Q9: Which of the following is least likely
Q44: Which of the following would not increase
Q46: The AICPA's Code of Professional Conduct requires
Q54: Analytical procedures must be used during which
Q85: Which of the following is not a
Q88: Balance-related audit objectives follow from management assertions.
Q109: With increases in the complexity of transactions
Q113: Auditors perform preliminary analytical procedures to better
Q114: Which of the following is not one
Q117: A benefit obtained from using industry averages