Several Factors Influence the Auditor's Choice of the Types of Tests

question 106

Multiple Choice

Several factors influence the auditor's choice of the types of tests to select, including

• A) the availability of the types of evidence.
• B) the relative costs of each type of test.
• C) the effectiveness of the internal controls.
• D) all of the above.

---

Definitions:

Discreteness

Pertains to the characteristic of being separate and distinct in nature, often referring to the classification of data or phenomena into distinct categories.

External Attribution

The process of inferring that a person's behavior is due to situational factors, rather than their own personal characteristics.

Situational Attribution

Attributing a behavior to external factors or the situation in which the behavior occurred.

Personalism

Behaviour that appears to be directly intended to benefit or harm oneself rather than others.