When Substantive Tests Performed Identify Errors or Exceptions, the First

question 54

Multiple Choice

When substantive tests performed identify errors or exceptions, the first response is to:

• A) qualify the audit report.
• B) understand why the exception or error has arisen.
• C) report the client to CRA.
• D) perform additional substantive testing.

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Definitions:

Hans Eysenck

a German-born British psychologist known for his work in the fields of personality, intelligence, and psychological assessment. He is especially noted for his studies on the genetic basis of personality.

Non-assertive

Non-assertive behavior is characterized by a lack of self-confidence and failure to stand up for one's rights or express one's needs, opinions, and feelings effectively.

Esteem Needs

In Maslow's hierarchy of needs, the fourth level, involving the human desire for respect, self-esteem, and recognition from others.

Maslow's Hierarchy

A theory in psychology proposed by Abraham Maslow, consisting of a five-tier model of human needs, depicted as hierarchical levels within a pyramid.