Auditors May Decide to Replace Tests of Details with Analytical

question 44

Multiple Choice

Auditors may decide to replace tests of details with analytical procedures when possible because the

• A) analytical procedures are more reliable.
• B) analytical procedures are considerably less expensive.
• C) analytical procedures are more persuasive.
• D) tests of details are more difficult to interpret.

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Definitions:

Egocentrism

A mental characteristic where a person cannot comprehend or adopt viewpoints other than their own.

Anxious and Inhibited Temperament

A temperament characterized by a predisposition towards anxiety, fearfulness, and shyness, particularly in unfamiliar situations.

Heart Rates

The quantity of heart pulses within a given time frame, usually measured in beats per minute (BPM).

High and Invariable

Describes something that consistently occurs at a great intensity, level, or degree without variation.