The ________________________________________ Is a Set of Procedures Designed to Yield

question 39

Short Answer

The ________________________________________ is a set of procedures designed to yield audit evidence of liabilities that were not recorded in the reporting period.
Reference: Question also found in study guide
AICPA BB: Critical Thinking
AICPA FN: Risk Analysis
Blooms: Apply

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Definitions:

Polygraph

A device or procedure that measures and records several physiological indicators such as blood pressure, pulse, respiration, and skin conductivity while the subject is asked and answers a series of questions, purportedly to detect lies.

Perspiration

The process by which sweat glands in the skin secrete sweat, a fluid consisting primarily of water along with various dissolved solids, which evaporates to help cool the body.

Food Deprivation

The condition of being withheld from food, leading to hunger or potential starvation.

Instinct

A fixed behavioral response in animals that is instinctual and occurs upon encountering certain stimuli.