As a Part of the Auditor's Responsibility for ________, the Auditor

question 36

Multiple Choice

As a part of the auditor's responsibility for ________, the auditor should review the preparation of at least one of each type of payroll tax form the client is responsible for filing.

• A) fraud awareness
• B) doing tests of balances
• C) doing tests of transactions
• D) understanding the client's internal controls

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Definitions:

Scapegoat Theory

The theory that prejudice offers an outlet for anger by providing someone to blame.

Just-world Phenomenon

The cognitive bias to believe that the world is fundamentally fair, leading individuals to rationalize unjust situations by blaming the victims.

Ingroup Bias

The tendency to favor members of one's own group over those in other groups.

Scapegoat Theory

A psychological and sociological concept where individuals or groups are unfairly blamed for problems not of their making, often to deflect responsibility from the true sources.