Auditors May Decide to Replace Tests of Details with Analytical

question 44

Multiple Choice

Auditors may decide to replace tests of details with analytical procedures when possible because the

• A) analytical procedures are more reliable.
• B) analytical procedures are considerably less expensive.
• C) analytical procedures are more persuasive.
• D) tests of details are more difficult to interpret.

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Definitions:

Mental Speed

The rapidity with which an individual can process information, often associated with cognitive abilities and intelligence.

Working Memory Capacity

The amount of information an individual can hold in their working memory, crucial for reasoning and the guidance of decision-making and behavior.

Raven's Progressive Matrices

A nonverbal group test typically used to measure abstract reasoning and regarded as a good estimate of fluid intelligence.

Intelligence

The ability to acquire and apply knowledge and skills, encompassing a range of cognitive functions including logic, understanding, self-awareness, learning, emotional knowledge, planning, creativity, and problem solving.