Besides the Search for Contingent Liabilities and the Review for Subsequent

question 111

Essay

Besides the search for contingent liabilities and the review for subsequent events,the auditor has four important final evidence accumulation responsibilities,all of which are required by current professional auditing standards.Discuss each of these four responsibilities.

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Definitions:

Superiority

Superiority refers to the quality of being higher in status, quality, or importance compared to others.

Superego

A component of Sigmund Freud's psychoanalytic theory, representing the moral standards and ideals derived from the values of one's parents and society.

Prohibitions

Laws or regulations that forbid specific behaviors, substances, or activities.

Biological Drives

Innate impulses originating from biological needs that motivate behavior, such as hunger, thirst, and the drive for sexual reproduction.