Which of the Following Is Not a Basic Approach Often

question 82

Multiple Choice

Which of the following is not a basic approach often used by auditors to evaluate the reasonableness of accounting estimates?

• A) Confirmation of amounts.
• B) Review of management's process of development.
• C) Independent development of an estimate.
• D) Review of subsequent events.

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Definitions:

Multicultural Competencies

The knowledge, skills, and attitudes that enable individuals to work effectively and respectfully with people from different cultural backgrounds.

Objective Process Variables

Quantifiable factors within a study or experiment that can be measured and manipulated without relying on subjective judgment.

Client Outcome

The result or impact of services provided to clients, often measured to assess the effectiveness or success of interventions in fields such as healthcare, counseling, or social services.

Counseling Process

A structured series of interventions and interactions aimed at assisting individuals, couples, or groups in coping with and resolving personal or psychological issues.