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Describe the Five Types of Audit Tests

question 15

Essay

Describe the five types of audit tests. Identify which of the five types are substantive tests, and which are used to reduce assessed control risk.


Definitions:

Mood

A temporary state of mind or feeling that influences an individual's emotional state.

Emotion

Emotion is a complex psychological state involving an individual's subjective experience, physiological response, and behavioral expression in response to a stimulus.

Sexually Transmitted Infections

Infections that are primarily spread through sexual contact; they can also be transmitted through non-sexual means.

Parasites

Organisms that live on or within another host organism, deriving nutrients at the host's expense and often causing harm.

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