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When Audit Evidence Is in Electronic Format, the Auditor Can

question 66

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When audit evidence is in electronic format, the auditor can use data analytics to test the entire population, rather than testing a sample of the population.


Definitions:

Musical Genius

An individual with exceptional natural talent or ability in music, often showing skills from a very young age.

Critical Thinking

is the process of actively and skillfully conceptualizing, applying, analyzing, synthesizing, and evaluating information to reach an answer or conclusion.

Cognitive Theories

Theories focusing on the study of mental processes such as perception, memory, thought, and problem solving.

Psychometric Theories

Theories related to the psychological measurement of skills, knowledge, abilities, attitudes, personality traits, and educational achievement.

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