By Setting a Lower Planning Materiality Level, an Auditor

question 71

Multiple Choice

By setting a lower planning materiality level, an auditor

• A) decreases the quality and quantity of evidence that needs to be gathered.
• B) does not change the audit strategy they use.
• C) increases the quality and quantity of evidence that needs to be gathered.
• D) can be certain that they will detect all instances of fraud that have occurred.

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Definitions:

Hans Eysenck

A British psychologist known for his work in the fields of personality and intelligence.

Progressive Relaxation

A technique that involves tensing and then relaxing each muscle group in the body systematically to reduce stress and anxiety.

Psychoanalyst

A therapist who practices psychoanalysis, a method for treating mental disorders by investigating the interaction of conscious and unconscious elements in the mind.

Spontaneous Recovery

The reappearance of a previously extinguished response after a period of time without exposure to the conditioned stimulus.