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When There Are a Number of Controls Tested in Prior

question 23

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When there are a number of controls tested in prior audits that have not been changed, auditing standard require auditors to test some of those controls each year to ensure there is a rotation of controls testing throughout the three-year period.


Definitions:

Stanford-Binet Intelligence Scales

A standardized test that assesses intelligence and cognitive abilities in children and adults.

Terman Intelligence Test/Education Edition

An edition of the Terman intelligence test designed for educational settings, providing measures of cognitive abilities for academic applications.

Naturalist Intelligence

One of Howard Gardner's multiple intelligences, it refers to the ability to identify, classify, and manipulate elements of the environment, plants, and animals.

Howard Gardner

An American cognitive psychologist best known for his theory of multiple intelligences, which suggests people have different kinds of intelligences.

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