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Weirich Accounting and Research Chapters 2-4

Autor:   •  June 7, 2012  •  Essay  •  1,405 Words (6 Pages)  •  2,550 Views

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Acctg 642

Chapter 2

1. Define critical thinking

a. Critical thinking focuses on problem definition and problem solving; it is a rational response to questions that may lack definite answers or may be missing some relevant information.

2. Discuss the highest level of thinking according to Bloom's Taxonomy.

a. Evaluation is the highest level. It judges the logical consistency of the presented material, how well the data supports the conclusion, and how well the end product adheres to the internal and external criteria.

3. Discuss what grasping the meaning of a statement or comprehension implies.

a. It implies that one understands facts and principles, translates verbal materials into mathematical formulas, estimates future consequences implied in the data and justifies methods and procedures.

4. Discuss how critical thinking relates to the term professional skepticism.

a. Inquisitiveness is

5. What are the qualities that lie behind rethinking?

a. Critical thinking requires in-depth analysis and evaluation of a problem. Many times it is extremely beneficial to rethink the problem to ensure that all relevant facts have been identified.

6. Discuss the three levels of thought as defined by the Illinois Renewal Institute.

a. The lowest level of thought is recall in which one defines, describes, lists, recites and selects. The second level of thought is process in which one compares, contrasts, clarifies, sorts distinguishes, explains, infers, sequences, analyzes, synthesizes and analogizes. The highest level of thought is application in which one evaluates, generalizes, imagines, judges, predicts, speculates, hypothesizes and forecasts.

7. Discuss the AICPA list of effective writing characteristics. Which are editing skills and which are composing skills?

a. Organization, responsiveness and appropriateness are all composing skills that are primarily used for a focused first draft. Conciseness, clarity and use of standard English are all editing skills primarily used in revising a draft.

8. What six principles of clear writing does SEC Release 33-7380 identify?

a. Active voice, short sentences, everyday language, tabular presentation of complex material, limited legal jargon, and no multiple negatives.

9. Explain why plain English writing does not mean deleting complex information.

a. Plain English in writing does not omit complex information instead plain English presents information in an orderly and clear fashion so that the reader

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