Question : 21) Which of the following best defines a hypothesis in : 1222571

 

21) Which of the following best defines a hypothesis in a scientific process?

A) derivation of a conclusion based on observations

B) development of a tentative explanation based on preliminary observations

C) collection of data for the engagement

D) a statement of the exact function an accountant has been engaged to do

22) Which of the following is the basic purpose of gathering evidence?

A) to determine the objective of the engagement

B) to form a working hypothesis

C) to draw a conclusion from the scientific process

D) to test the validity of the hypothesis

23) Which of the following is a common evidence-gathering technique used by forensic accountants?

A) benchmarking

B) crime scene analysis

C) sampling

D) inspection

24) Which of the following should be followed by the forensic accountant while evaluating evidence?

A) The working hypothesis must be constantly re-evaluated and refined based on new evidence.

B) For most engagements, the concept of probability should be considered specifically.

C) Evidence can be accepted at face value if it has been obtained from a known source.

D) The negative facts, inconsistencies, or discrepancies that challenge his or her working hypothesis can be ignored.

25) When evaluating evidence, the forensic accountant should make an effort to document and date all items considered. Which of the following statements is true of this data log?

A) It should include speculations, in addition to facts and direct observations.

B) It helps keep the process on track and avoid duplication of efforts.

C) It cannot be used by the opposing counsel to challenge the expert witness.

D) It serves as evidence by itself.

26) Which of the following is a special benefit of the scientific approach?

A) It eliminates the requirement of gathering evidence through primary research.

B) It provides a platform for conducting extensive research.

C) It helps in reducing the number of steps that needs to be performed in an engagement.

D) It decreases liability by reducing the potential for missed steps.

27) Which of the following is the last step of the five step scientific process?

A) interpreting data

B) drawing conclusions

C) refining the hypothesis

D) preparing a report

28) Which of the following is a characteristic of a good research?

A) It does not require a working hypothesis as it is tentative in nature.

B) It is mostly using the Internet sources as they are cheaper and easier to access.

C) It is guided by the specific problem and a working hypothesis.

D) It does not accept assumption and is based purely on facts.

29) Which of the following is a difference between primary research and secondary research?

A) Primary research relates more generally to the subject matter of the research question or problem, whereas secondary research is engagement-specific.

B) Primary research involves the collection, analysis, and interpretation of original data, whereas secondary research involves the collection, analysis, and interpretation of data that has been compiled and published by others.

C) Primary research is done by the engaging attorney or client, whereas secondary research is done by the forensic accountant or the expert engaged.

D) Primary research is commonly used in refining a hypothesis, developing critical assumptions, and selecting methodologies, whereas secondary research is commonly used in forming a hypothesis and gathering evidence.

30) Which of the following is a key function of a research plan?

A) to specifically identify the data to be collected and analyzed

B) to set a schedule for the research process

C) to ensure that only data that support the hypothesis is collected and analyzed

D) to assist in drawing conclusions from the hypothesis

 

 

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