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When Undertaking Tests of Controls Which Are Related to Controls

question 40

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When undertaking tests of controls which are related to controls built around a major transaction flow, which assertion would be of least interest to the auditor?


Definitions:

Reality

The state of things as they actually exist, as opposed to an idealistic or notional idea of them.

Repression

A psychological defense mechanism where distressing thoughts, memories, or impulses are excluded from consciousness.

Anxiety

A feeling of worry, nervousness, or unease, typically about an imminent event or something with an uncertain outcome.

Oral Retentive

A psychoanalytic concept referring to an individual who exhibits traits such as obsessiveness or tidiness, theorized to stem from unresolved issues during the oral stage of psychosexual development.

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