Based on a Study and Evaluation Completed at an Interim

question 14

Multiple Choice

Based on a study and evaluation completed at an interim date, the auditor concludes that no significant internal accounting control weaknesses exist. The records and procedures would most likely be tested again at year-end if:

• A) the internal accounting control system provides a basis for reliance in reducing the extent of substantive testing.
• B) tests of controls were not performed by the internal auditor during the remaining period.
• C) inquiries and observations lead the auditor to believe that conditions have changed.
• D) the auditor used non-statistical sampling during interim compliance testing.

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Definitions:

Individual Psychology

A psychological approach founded by Alfred Adler focusing on the uniqueness of the individual and the importance of societal factors in personality development.

Striving For Superiority

The primary motivational force in Adler’s theory, which is the person’s effort to overcome feelings of inferiority.

Adler

Alfred Adler, a psychologist and founder of the school of individual psychology, known for his theories on personality, inferiority complex, and sibling rivalry.

International Psychoanalytic Association

A professional organization aimed at supporting and disseminating psychoanalytic ideas and research.