In Which of the Following Circumstances Would the Auditor Most

question 18

Multiple Choice

In which of the following circumstances would the auditor most likely use variables sampling?

• A)Identifying the susceptibility of the account balance to misstatement.
• B)Evaluating the operating effectiveness of specific control procedures.
• C)Evaluating the operating design of specific control procedures.
• D)Determining whether the client's accounts receivable balance is correctly recorded.

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Definitions:

Transference

In psychotherapy, the process by which emotions originally associated with one person, such as a parent, are unconsciously shifted to another, especially to the therapist.

Defense Mechanisms

Psychological strategies brought into play by the unconscious mind to manipulate, deny, or distort reality in order to defend against feelings of anxiety and unacceptable impulses and to maintain one's self-schema.

Anxiety

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

Id

In psychoanalytic theory, the part of the mind in which innate instinctive impulses and primary processes are manifest.