Which of the Following Is not a Basic Procedure Used

question 27

Multiple Choice

Which of the following is not a basic procedure used in an audit?

• A)Risk assessment procedures.
• B)Substantive procedures.
• C)Tests of controls.
• D)Tests of direct evidence.

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Definitions:

Critical Period

A specific time during an organism's development during which the presence or absence of certain experiences has a profound and irreversible effect on the development of specific skills or knowledge.

Cohort

A group of people born at around the same time in the same place.

Unconscious

Pertaining to the part of the mind that is inaccessible to the conscious mind but that affects behaviors and emotions.

Superego

In psychoanalytic theory, the part of the mind that acts as a self-critical conscience, reflecting social standards learned from parents and authority figures.