Some Tests of Controls Are Performed Simultaneously with Tests of Details

question 33

Multiple Choice

Some tests of controls are performed simultaneously with tests of details of balances that provide audit evidence on the:

• A) performance of oral and written testing.
• B) PCAOB standards on audits of ICFR.
• C) observing employees performing controls.
• D) amount and disclosure of the account balance.
• E) limitations of observations.

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Definitions:

Unbalanced Relationship

A relationship where there is an unequal distribution of effort, emotion, or power between the parties involved.

Married Couple

Two individuals united by marriage, forming a legal and social partnership recognized by various institutions.

Festinger

Refers to Leon Festinger, known for cognitive dissonance theory, which suggests that we have an inner drive to hold all our attitudes and beliefs in harmony and avoid disharmony or dissonance.

Cognitions

Mental processes involved in gaining knowledge and comprehension, including thought, judgment, and problem-solving.