Audit Documents That Record the Procedures Used by the Auditor

question 30

Multiple Choice

Audit documents that record the procedures used by the auditor to gather evidence should be:

• A)considered the primary support for the financial report being examined.
• B)viewed as the connecting link between the accounting records and the financial report.
• C)designed to meet the circumstances of the particular engagement.
• D)destroyed when the audited entity ceases to be a client.

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Definitions:

Self-Disclosure

The act of revealing personal information about oneself to others, fostering intimacy and understanding in relationships.

Altruism

Altruism is the selfless concern for the well-being of others, often leading to acts of kindness without expectation of reward.

Attribution Theory

A theory focused on how people explain the causes of behavior and events, attributing them to internal dispositions or external situations.

Walter Mishel

A psychologist known for his research on personality and his work on the cognitive-affective personality system.