Audit Documentation

question 83

Multiple Choice

Audit documentation

• A)is referred to as an electronic file
• B)includes a record of the audit procedures performed
• C)includes a record of the audit file obtained
• D)includes a record of the conclusions reached by the auditor from a review of the evidence
• E)may not be recorded on paper
• F)both A and B
• G)both B and D
• H)both C and D

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Definitions:

Goal Theory

A framework suggesting that specific and challenging goals along with appropriate feedback contribute to higher and better task performance.

Difficult Goals

Targets or objectives that are challenging to achieve and require significant effort, planning, and resources.

Reinforcement Theory

A theory in psychology that suggests behavior can be shaped by reinforcing desired behaviors and not reinforcing or punishing undesired behaviors.

B. F. Skinner

An American psychologist best known for his work in behaviorism and the development of the theory of operant conditioning.