The Auditor Looked at a Bank Statement Received and Held

question 41

Multiple Choice

The auditor looked at a bank statement received and held by the client. What kind of audit procedure would this be considered?

• A)Recalculation.
• B)Physical observation.
• C)Confirmation.
• D)Examination of documents.

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Definitions:

Mood-congruent Memory

The tendency to recall experiences that are consistent with one's current mood.

Three-stage Processing Model

A theory of memory that proposes three stages through which information passes: sensory memory, short-term memory, and long-term memory.

Richard Atkinson

An influential psychologist known for his research on memory and learning, and for developing a model of human memory with Richard Shiffrin.

Richard Shiffrin

A psychologist known for his work on memory, including the development of the multi-store model of memory with Richard Atkinson.