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Analytical Procedures Are One Type of Evidence Gathering Procedure

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Essay

Analytical procedures are one type of evidence gathering procedure.According to auditing standards,there are five general forms of analytical procedures.Auditing standards also provide examples of five sources of information for analytical procedures.


Definitions:

Behavioural Generalization

The application of learned behaviors to different but related situations or contexts beyond the initial learning environment.

Role Play

An interactive training technique where participants act out scenarios or roles to practice skills, understand perspectives, or solve problems in a simulated environment.

Behaviour Modelling

A training method that demonstrates desirable behaviors in practice as a way for learners to observe and imitate.

Correct Response

The appropriate or accurate answer or action in a given situation, often used in training and assessment to gauge understanding or skill level.

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