During Which Stages of an Audit Examination Are Auditors Required

question 25

Short Answer

During which stages of an audit examination are auditors required to exhibit the appropriate use of professional judgment? $$\begin{array} { c c c } & \text { Gathering } & \text { Drawing } \\ & \text { evidence } & \text { conchusions } \\\text { A. }&\text { Yes } & \text { No } \\\text {B. }&\text { Yes } & \text { Yes } \\\text { C. } & \text { No } & \text { Yes } \\\text { D } & \text { No } & \text { No }\end{array}$$

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Definitions:

Anterograde Amnesia

Inability to remember events subsequent to a disturbance of the brain such as head trauma, electroconvulsive shock, or neurodegenerative disease.

Memory Loss

The unusual forgetfulness of recalling past events, information, or experiences, which may be temporary or permanent, depending on the cause.

Korsakoff Syndrome

A chronic memory disorder caused by severe deficiency of thiamine (vitamin B1), often associated with alcoholism.

Thiamine

A water-soluble B-vitamin (B1) essential for carbohydrate metabolism and neural function, deficiency of which can lead to neurological and cardiovascular problems.