The Technical Process by Which an Independent Person Gathers Evidence

question 71

Multiple Choice

The technical process by which an independent person gathers evidence for determining if financial accounts conform to required accounting standards is known as

• A) standardization.
• B) an audit.
• C) reporting.
• D) a benchmark.

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Definitions:

Culture

The shared values, traditions, norms, customs, arts, history, folklore, and institutions of a group of people that are passed down from generation to generation.

Cognitive Processes

Refers to the mental actions or operations involved in acquiring, understanding, and utilizing knowledge, such as perception, memory, and reasoning.

Vygotsky

A Russian psychologist known for his work on cognitive development, particularly the socio-cultural theory that children learn through interactions with their surrounding culture and people.

Scribner

Likely refers to an individual or concept in cognitive sciences but without additional context cannot be accurately defined.