Which of the Following Statements About the Study of Auditing

question 22

Multiple Choice

Which of the following statements about the study of auditing is NOT true?

• A)The study of auditing can be valuable to future accountants and business decision makers whether or not they plan to become auditors.
• B)The study of auditing focuses on learning the analytical and logical skills necessary to evaluate the relevance and reliability of information.
• C)The study of auditing focuses on learning the rules, techniques, and computations required to analyze financial statements.
• D)The study of auditing begins with the understanding of a coherent logical framework and techniques useful for gathering and analyzing evidence about others' assertions.

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Definitions:

Additional Diagnosis

A supplementary identification of a disease or disorder that accompanies the primary diagnosis and can affect treatment and prognosis.

Obsessive-compulsive Personality Disorder

A disorder characterized by a preoccupation with orderliness, perfectionism, and control, leading to significant impairments in flexibility and efficiency.

Freudian Theorists

Refers to psychologists or psychoanalysts who build upon or work within the framework of Sigmund Freud's theories on the unconscious, psychosexual development, and defense mechanisms.

Anal Retentive

A psychoanalytic concept suggesting that individuals fixated at the anal stage of development demonstrate traits such as meticulousness, stubbornness, and a need for control.