The Reliability of Perpetual Inventory Master Files Affects the Timing

question 2

Multiple Choice

The reliability of perpetual inventory master files affects the timing and ________ of the auditor's physical examination of inventory.

• A) cutoff
• B) accuracy
• C) nature
• D) extent

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Definitions:

Thirst

The basic sensation prompting the desire to drink liquids, resulting from dehydration or electrolyte imbalances in the body.

Digest

The process of breaking down food through mechanical and chemical means into substances that can be absorbed and assimilated by the body.

James-Lange Theory

A theory of emotion suggesting that physiological arousal precedes the experience of emotion, implying that emotions are a result of the interpretation of bodily reactions.

Appraisal Theory

A theory in psychology that describes how individuals evaluate events as beneficial or harmful to their well-being, which then determines their emotional response.