As the Acceptable Level of Detection Risk Decreases,the Assurance Directly

question 43

Multiple Choice

As the acceptable level of detection risk decreases,the assurance directly provided from

• A) Substantive procedures should increase.
• B) Substantive procedures should decrease.
• C) Tests of controls should increase.
• D) Tests of controls should decrease.

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Definitions:

Cognitive Approach

A psychological perspective that emphasizes the importance of internal mental processes in understanding human behavior.

Person-Centred Theory

A psychological approach that emphasizes the importance of the individual's self-concept and the inherent capacity for personal growth and self-healing.

Carl Rogers

An influential American psychologist who founded the humanistic approach to psychology, emphasizing the importance of the self and the individual's capacity for personal growth.

Rational-Emotive Theory

A cognitive-behavioral approach to therapy that emphasizes the role of thinking and belief systems as the root of emotional and behavioral disturbances.