At What Point in the Audit Process Are Tests of Details

question 66

Multiple Choice

At what point in the audit process are tests of details most appropriately designed?

• A)Plan and design audit approach
• B)Perform audit tests for controls and transactions
• C)Perform analytical procedures and tests of balances
• D)Complete the audit and issue the audit report

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Definitions:

Implicit memory

Memory that enables us to perform tasks without conscious awareness of these previous experiences.

Automatic recall

The ability to retrieve information from memory effortlessly without conscious effort, often seen in well-learned tasks or facts.

Repetition

The act of doing or saying something again and again, often for learning or mastery.

Rheumatoid arthritis

An autoimmune disorder that causes chronic inflammation of joints, leading to pain, swelling, stiffness, and potential loss of function.