An Auditor's Test of Transaction Processing Whereby the Auditor Is

question 97

Multiple Choice

An auditor's test of transaction processing whereby the auditor is evaluating both the operation and effectiveness of controls and the correctness and completeness of processing and posting to an account balance is:

• A)a test of controls.
• B)a substantive test.
• C)a dual-purpose test.
• D)an analytical review procedure.

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Definitions:

Affective

Refers to moods, feelings, and attitudes, especially as they influence behavior or learning.

Evaluative

Involving making judgments about the value of something, typically in terms of its usefulness, quality, or performance.

Transformative Learning

A process of profound change in personal beliefs, attitudes, and perspectives as a result of experience and reflection.

Reflective Thinking

The process of critically analyzing and evaluating one's thoughts and actions for the purpose of learning and self-improvement.