The Auditor's Primary Purpose in Auditing the Client's System of Internal

question 61

Multiple Choice

The auditor's primary purpose in auditing the client's system of internal control over financial reporting is

• A) to prevent fraudulent financial statements from being issued to the public.
• B) to evaluate the effectiveness of the company's internal controls over all relevant assertions in the financial statements.
• C) to report to management that the internal controls are effective in preventing misstatements from appearing on the financial statements.
• D) to efficiently conduct the Audit of Financial Statements.

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Definitions:

Clinical Psychologists

Professionals specializing in diagnosing and treating mental illness, emotional disturbances, and dysfunctional behavior through psychotherapy and other therapeutic methods.

Big Five

A model that outlines five major dimensions of personality: openness, conscientiousness, extraversion, agreeableness, and neuroticism.

Reciprocal Determinism

A concept in psychology that suggests an individual's behavior is both influenced by and influences their personal factors and the environment.

Social-Cognitive Interaction

The process by which individuals understand and respond to the thoughts, feelings, and behaviors of others, influenced by the social context and cognitive processes.