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Discuss an auditor's objectives in the audit of equity accounts. Describe appropriate
analytical procedures an auditor may apply to equity accounts.
Long-Term Environmental Forecasts
Predictions about how the broader environment, including social, technological, economic, environmental, and political trends, will change over a lengthy period and affect an organization.
Delphi Technique
A method of group communication and forecasting in which participants complete questionnaires in multiple rounds to reach a consensus.
Nominal Group Technique
A structured method for group brainstorming that encourages contributions from everyone in the group and is used to generate a broad array of ideas or solutions.
Structural Equation Modelling Technique
A statistical methodology used for testing and estimating causal relationships using a combination of statistical data and qualitative causal assumptions.
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