A System Walkthrough Is Primarily Used to Help the Auditor

question 111

Multiple Choice

A system walkthrough is primarily used to help the auditor

• A) test the ending account balances.
• B) test the details of transactions.
• C) determine whether internal controls have been properly implemented.
• D) determine whether the audit engagement should be accepted.

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Definitions:

Mental Filtering

A cognitive bias where an individual focuses on a single negative aspect of a situation, ignoring the positive aspects or the bigger picture.

Conscious Awareness

A state in which one is mentally alert and fully aware of their thoughts, feelings, and surroundings.

Feature Integration Theory

A proposal that perception of familiar stimuli occurs in two stages. The first (automatic) stage involves the perception of object features. The second (attentional) stage involves the integration and unification of those features.

Unified Objects

A concept referring to the integration of various elements into a coherent, singular entity in cognitive processing or computer science.