Describe the Five Types of Audit Tests

question 15

Essay

Describe the five types of audit tests. Identify which of the five types are substantive tests, and which are used to reduce assessed control risk.

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Definitions:

Job Characteristics Model

The Job Characteristics Model is a theoretical framework proposing that five core job dimensions impact employee motivation, satisfaction, and performance, including skill variety, task identity, task significance, autonomy, and feedback.

Task Identity

The degree to which a job requires completion of a whole and identifiable piece of work, giving a sense of accomplishment to the individual.

Skill Variety

Skill variety is the degree to which a job requires different activities and skills for its completion, contributing to the worker's perception of the job's significance and engagement levels.

Psychological Empowerment

Psychological empowerment describes a state in which individuals feel a sense of control over their work and perceive their actions to be meaningful and capable of influencing outcomes.