Tests of Controls Results Ultimately Determine the Amount of Substantive

question 7

True/False

Tests of controls results ultimately determine the amount of substantive audit procedures to be performed.

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Definitions:

Theory

A general principle or set of principles proposed to explain how a number of separate facts are related.

Cognitive Dissonance

A psychological phenomenon where an individual experiences discomfort from holding two or more contradictory beliefs, values, or ideas simultaneously.

Inconsistencies

Occurrences of being in conflict or not being consistent in thoughts, behaviors, or actions.

Attitudes

Mental inclinations demonstrated through assessing a specific entity with a certain level of preference or aversion.