An Independent Auditor Might Consider the Procedures Performed by the Internal

question 45

Multiple Choice

An independent auditor might consider the procedures performed by the internal audit function because

• A) They are employees whose work must be reviewed during substantive testing.
• B) They are employees whose work might be relied upon.
• C) Their work impacts the cost/benefit tradeoff in evaluating inherent limitations.
• D) Their degree of independence may be inferred by the nature of their work.

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Definitions:

Id

In psychoanalytic theory, the part of the personality structure that contains a person's basic, instinctual drives.

Electra Complex

In psychoanalytic theory, a girl's psychosexual competition with her mother for possession of her father.

Phallic Stage

is a psychoanalytic concept referring to a stage of psychosexual development in young children where focus and pleasure are on the genital area.

Reaction Formation

A defense mechanism where an individual unconsciously replaces unacceptable thoughts or feelings with their opposites.