Two Overriding Considerations Affect the Many Ways an Auditor Can

question 177

Multiple Choice

Two overriding considerations affect the many ways an auditor can accumulate evidence: 1. Sufficient appropriate evidence must be accumulated to meet the auditor's professional responsibility.
2) Cost of accumulating evidence should be minimized.
In evaluating these considerations

• A) the first is more important than the second.
• B) the second is more important than the first.
• C) they are equally important.
• D) it is impossible to prioritize them.

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Definitions:

Negative Emotions

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Scientist-Practitioner Gap

The divide between academic research in psychology and its application in clinical practice, often due to differences in goals, methods, and priorities.

Rational-Emotive Behavior Therapy

A form of psychotherapy that helps individuals identify irrational beliefs and negative thought patterns in order to change their emotional responses.

Free Will

The concept that humans have the capacity to make choices that are not predetermined by past events or natural laws.