Characteristics That Drive a Need for Extensive Audit Documentation Include

question 63

Multiple Choice

Characteristics that drive a need for extensive audit documentation include:

• A) the audit task is very straightforward and objective.
• B) the management assertion related to the audit task involves a lot of risk.
• C) the management assertion related to the audit task has been extensively tested by the company's internal auditors.
• D) the audit task involves a conclusion that is self-evident.

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Definitions:

Friendly

Characterized by kindness, warmth, and approachability; displaying amicable behavior towards others.

Cognitive Dissonance Theory

A theory suggesting that inconsistency among beliefs, attitudes, and behaviors causes discomfort, leading individuals to adjust them to reduce the discomfort.

Situational Attributions

The process of attributing a person's behavior to external or environmental factors instead of to internal personality traits.

Fundamental Attribution Error

A common bias in social psychology where individuals attribute others' actions to their personality or disposition rather than situational factors affecting those actions.