Preliminary Engagement Activities Include

question 13

Multiple Choice

Preliminary engagement activities include

• A) Evaluating internal controls.
• B) Assessing audit risk at the account balance level.
• C) Setting materiality.
• D) Performing background checks on top management.

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Definitions:

Psychologists

Psychologists are professionals who study mental processes and behavior through research and observation to provide assessments, diagnosis, and treatment.

Behavior

The actions or reactions of an organism, typically in response to its environment.

Cognitive Dissonance

The mental discomfort experienced by a person holding two or more contradictory beliefs, values, or ideas.

Dissonance

A psychological or emotional state of tension resulting from conflicting attitudes, beliefs, or behaviors.