A coherent group of general propositions used as principles of explanation for a class of phenomena is referred to as a(n) ________

Which of the following procedures would an auditor most likely perform in the planning stage of an audit?

a. Make a preliminary judgement about materiality b. Confirm a sample of the entity's accounts payable with known creditors c. Obtain written representations from management that there are no unrecorded transaction d. Communicate management's initial selection of accounting policies to the audit committee

Probable cause is most directly associated with which step of the criminal process?

A) Jury deliberations B) Indictment C) Arraignment D) Arrest E) Plea bargaining