Judgmental Misstatements Can Arise from

question 18

Multiple Choice

Judgmental misstatements can arise from

• A) the auditor conducting substantive tests inappropriate to the account being tested.
• B) differences in the interpretation or application of accounting policies.
• C) selecting a sample that is not representative of the population.
• D) none of the above

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Definitions:

Stare Decisis

A legal principle which dictates that courts are obliged to respect the precedent established by previous decisions.

Jurisprudence

The study of law and the structure of the legal system.

Historical School

A theory or approach emphasizing the importance of historical context and evolution in the study of law, culture, or economics.

United States Code

A compilation of the general and permanent federal laws of the United States, organized by subject matter.