Auditors Use Brainstorming

question 40

Multiple Choice

Auditors use brainstorming

• A) To heighten the audit team's awareness of fraud potential.
• B) To heighten management's awareness of fraud potential.
• C) To determine detection risk.
• D) To set materiality.

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Definitions:

Massed Practice

A learning strategy that involves studying material intensively over a short span of time without taking breaks.

Mnemonic

A device, such as a pattern of letters, ideas, or associations, that assists in remembering something.

Method of Loci

A mnemonic strategy involving the use of familiar spatial environments to easily recall information.

Memoranda

Written notes or records used for communication or to aid in remembering information.