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Given the economic and time constraints in which auditors can collect evidence regarding management assertions about the financial statements, the auditor normally gathers evidence that is
Flexion
A movement that decreases the angle between two body parts, such as bending a limb at a joint.
Extension
The act of increasing the length, duration, or scope of something beyond the original limit.
Pronation
The inward roll of the foot during normal motion, or the rotational movement of the forearm that turns the palm downward.
Supination
The outward rotation of the forearm or foot, such that the palm or sole faces upwards or forwards.
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