Why Should an Auditor Not Rely on Substantive Testing to the Exclusion

question 4

Essay

Why should an auditor not rely on substantive testing to the exclusion of testing internal controls?

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Definitions:

Shock Experiments

Psychological experiments studying reactions to distressing situations, often associated with studies on obedience and learning.

Milgram

Refers to a series of social psychology experiments conducted by Stanley Milgram, which demonstrated people's willingness to obey authority figures even when asked to perform actions conflicting with their personal conscience.

Obedience Level

The extent to which individuals comply with the commands or orders from authority figures.

Over The Telephone

A mode of communication or interaction that occurs through voice calls using telephones.