Information Technology Is Used to Perform Some Audit Work That

question 5

Multiple Choice

Information technology is used to perform some audit work that otherwise would be done manually.The use of information technology by auditors is

• A) essential.
• B) mandatory under AICPA Statements of Auditing Standards.
• C) optional.
• D) at the sole discretion of the manager in charge of the audit.

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Definitions:

Psychodynamic Theory

A psychological perspective that emphasizes the role of the unconscious mind, internal conflicts, and past experiences in shaping behavior.

Psychodrama

A therapeutic technique that uses role play and group dynamics to help participants express feelings and gain insight into their lives.

Group Dynamics

The study of the behaviors and psychological processes occurring within a social group or between social groups.

Draw-a-person Test

A psychological projective test where individuals are asked to draw a person, used to assess personality dynamics and cognitive development.