The Specific Procedures Listed on the Audit Plan Depend on

question 37

Multiple Choice

The specific procedures listed on the audit plan depend on

• A)the outcome of the risk assessment procedures
• B)the amount of substantive testing of transactions that is required
• C)the results of the tests of controls
• D)the determined level of materiality

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Definitions:

Regulatory Focus Theory

The theory proposing that individuals regulate their behavior via two distinct systems: promotion focus (pursuit of goals and aspirations) and prevention focus (avoidance of negative outcomes).

Elaboration Likelihood Model

A theory in social psychology that explains the different ways people process persuasive messages, either through careful thought and evaluation or more automatic responses.

Promotion Focus

A general tendency to think and act in ways oriented toward the approach of positive outcomes.

Maintenance Motivation

The drive to continue engaging in behaviors that uphold established habits, goals, or standards over time.