The Evidence Requirement in the Auditing Standards (AU 350 and ISA

question 91

Multiple Choice

The evidence requirement in the auditing standards (AU 350 and ISA 530) is to

• A)gather relevant and accurate evidence
• B)gather reliable and verifiable evidence
• C)gather sufficient appropriate evidence
• D)gather current and complete evidence

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Definitions:

Elaboration Likelihood Model

A theory explaining how people are persuaded, distinguishing between two main routes to persuasion: central and peripheral.

Psychological Reactance Theory

A theory suggesting that individuals are motivated to restore their freedom when they experience restrictions or threats to their perceived choices.

Attitude Inoculation

A psychological technique that strengthens a person's resistance to persuasion by exposing them to weak arguments against their viewpoints.

Regulatory Focus

A psychological theory that distinguishes between self-regulation strategies that aim at the pursuit of ideals (promotion focus) and responsibilities (prevention focus).