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USauditing Standards Indicate That Auditors Should Use External Confirmations for Accounts

question 96

Essay

U.S.auditing standards indicate that auditors should use external confirmations for accounts receivable.However,there are certain circumstances where confirmation may not be appropriated.List these three situations.

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Definitions:

Differential Association Theory

Theory that interprets deviance as behavior one learns through interaction with others.

Culturally Transmitted

The process by which knowledge, beliefs, values, and behaviors are passed from one generation to the next within a society.

Societal Goals

Objectives or aims that a society seeks to achieve in order to promote the well-being and development of its members.

Conflict Theory

A perspective in sociology that emphasizes the role of power and coercion in producing social order, often focusing on the conflicts between different social classes or groups.

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