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Audit Procedures Can Result in Significant, Unexpected Differences

question 154

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Audit procedures can result in significant, unexpected differences. The auditor should investigate further if


Definitions:

Maintenance Rehearsal

A process of repetitively verbalizing or thinking about information to be remembered, thereby keeping it in working memory longer.

Auditory Encoding

The process by which auditory information is converted into a form that allows it to be stored in memory.

Sensory Storage

A very short-term form of memory that allows the retention of information received through the senses for a brief period.

Visual Image

A mental representation or picture perceived with the mind's eye or created by the brain’s ability to interpret visual information.

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