In Attributes Sampling If the Selected Item Cannot Be Located,the

question 38

True/False

In attributes sampling if the selected item cannot be located,the auditor should assume that the control procedure was not followed and assess that item as a failure.

---

Definitions:

Cognitive Conflict

A situation arising from the encounter of differing viewpoints or information, leading to a reevaluation of existing beliefs or knowledge.

Equilibration

The process in cognitive development described by Piaget where children balance assimilation and accommodation to create stable understanding.

Disequilibrium

Disequilibrium refers to a state of imbalance or lack of equilibrium, often used in contexts ranging from physical stability to economic conditions.

Accommodation

In cognitive development, the process of altering one's existing schemas or ways of thinking in response to new information.