The Public Expects Auditors to

question 17

Multiple Choice

The public expects auditors to

• A)understand and enforce principles that best portray the spirit of FASB concepts.
• B)be neutral to preparers and users of financial information.
• C)recognize that the public are the primary users of audit services.
• D)take more responsibility for the discovery of fraud.
• E)all of the above are expectations of the public.

Distinguish between the influence of cognitive psychology and other disciplines on social psychology.

Recognize the importance and role of replication in the scientific method.

Understand the distinction between sociology and social psychology.

Acknowledge the significance of behavior observation and measurement in social psychology studies.

---

Definitions:

Attentive Process

Refers to the mental processes involved in focusing on specific stimuli while ignoring others, critical in perception and information processing.

Stroop Effect

A phenomenon demonstrating the interference in the reaction time of a task when a word's color does not match the name of the color.

Naming Colors

The cognitive process of identifying and verbalizing color hues, often used in psychological testing to examine brain function.

Preattentive Processes

Cognitive operations that occur automatically, without conscious attention, enabling the brain to quickly identify basic features of the environment.