The Primary Purpose of Audit Procedures Is to

question 76

Multiple Choice

The primary purpose of audit procedures is to

• A) detect all errors or fraudulent activities as well as illegal activities.
• B) comply with auditing standards promulgated by the PCAOB for publicly held clients.
• C) gather corroborative audit evidence about management's assertions regarding the client's financial statements.
• D) determine the amount of errors in the balance sheet accounts in order to adjust the accounts to actual.

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Definitions:

Proximate Or Ultimate

Causes explaining behaviors: "proximate" refers to the how (mechanisms behind it), "ultimate" refers to the why (evolutionary purpose).

Natal Nests

The original nests or birthplaces where animals are born and initially raised, often important for species with homing instincts or territorial behaviors.

Brood Parasitism

A reproductive strategy where one species lays its eggs in the nest of another species, leaving the host to incubate and rear the parasitic offspring.

Mate Guarding Hypothesis

A theory explaining certain behaviors intended to prevent sexual access to one’s mate by competitors, ensuring paternity certainty.