When Analytical Procedures Reveal Unusual Fluctuations in an Account Balance

question 89

True/False

When analytical procedures reveal unusual fluctuations in an account balance, the auditor will probably perform fewer tests of details for that account and increase the tests of controls related to the account.

---

Definitions:

Semantic Barriers

Obstacles to effective communication caused by differences in interpretation of words or phrases.

Communication Transmissions

This term appears to be a variation on the concept of communication channels or processes which involve the sending and receiving of messages between individuals or groups.

Ethnocentrism

The belief in the inherent superiority of one's own ethnic group or culture, often accompanied by a disregard for other groups.

Cross-Cultural Communication

The process of exchanging information and ideas between individuals from different cultural backgrounds, emphasizing understanding and reducing miscommunication.