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

---

Definitions:

Dream Analysis

A therapeutic technique used in psychoanalysis to interpret the symbolic meaning of dreams in an effort to gain insights into a person's psyche.

Word Association Test

A psychological test where individuals respond to words with the first word that comes to mind, used to explore their unconscious and conscious processes.

Projective Technique

A psychological assessment tool used to reveal unconscious desires, feelings, and conflicts through the interpretation of ambiguous stimuli.

Principal of Equivalence

A principle in physics, particularly in general relativity, which states that gravitational and inertial forces are of a similar nature and often indistinguishable.