When Should Auditors Not Perform Alternative Procedures in Testing the Accounts

question 118

Multiple Choice

When should auditors not perform alternative procedures in testing the accounts receivable balance?

• A) when customers do not return positive confirmation requests
• B) when customers do not return negative confirmation requests
• C) when confirmations are deemed to be ineffective as an audit procedure
• D) when confirmations are too costly to use

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Definitions:

Regulating Behavior

The act of controlling or directing actions or conduct according to certain standards or rules.

Followership Theory

A conceptual framework focusing on the behaviors, attitudes, and roles of followers in the leadership process and their impact on organizational outcomes.

Alienated Followers

Individuals within a group or organization who feel estranged or disconnected from leadership and the collective goals, often due to perceived neglect or misunderstanding.

Critical Discontent

A state of dissatisfaction often driven by critical thinking or analysis, leading individuals to question or challenge existing conditions or norms.