Organizing the Audit Team and the Physical Examination of Assets

question 52

Multiple Choice

Organizing the audit team and the physical examination of assets are components of which two separate audit stages?

• A)Planning;evaluating audit evidence.
• B)Planning;collecting audit evidence.
• C)Collecting audit evidence;communicating audit results.
• D)Communicating audit results;evaluating audit evidence.

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Definitions:

Miller

George A. Miller was an American psychologist who made significant contributions to the cognitive psychology field, notably proposing that the human mind can hold 7 ± 2 pieces of information in short-term memory.

Maintenance Rehearsal

A cognitive process of repeatedly reviewing information to be retained in short-term memory and possibly encoded into long-term memory.

Short-term Memory

The capacity for holding a small amount of information in an active, readily available state for a short period.

Stimulus

Any object, event, or change in the environment that elicits a sensory or behavioral response in an organism.