The Type of Audit Evidence Used to Test the Value

question 47

Multiple Choice

The type of audit evidence used to test the value of the allowance for doubtful accounts is

• A) re-calculation.
• B) analytical procedures.
• C) re-performance.
• D) inquiry.

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Definitions:

Direct Observation

A research method where phenomena are studied in their natural setting without manipulation.

Evolutionary Psychology

An approach in psychology that examines cognitive traits and behavior through the lens of evolutionary biology, proposing that many aspects of human psychology are the result of adaptive evolution.

Cognitive Psychology

A branch of psychology that explores internal mental processes such as problem solving, memory, learning, and language.

Behaviorism

A theoretical orientation based on the premise that scientific psychology should study only observable behavior, emphasizing the effects of environment on behavior.