An Example of Physical Observation Is the Auditor's Testing of Inventory

question 102

True/False

An example of physical observation is the auditor's testing of inventory by counting it to substantiate the existence assertion.

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Definitions:

Maturation

The process of becoming mature, involving the growth and development of the body or mind, or the development of natural abilities at a predetermined pace and sequence.

Object Permanence

The awareness that things continue to exist even when not perceived.

Accommodation

In cognitive development, the process by which existing mental structures and behaviors are modified to adapt to new experiences.

Imprinting

The process by which certain animals form attachments during a critical period very early in life.