When an Auditor Chooses Not to Rely on a Client's

question 82

Multiple Choice

When an auditor chooses not to rely on a client's internal controls because the control design is ineffective,which of the following tests is eliminated?

• A)Substantive testing.
• B)Test of controls.
• C)Test of details of balances.
• D)Substantive analytical procedures.

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Definitions:

Keratin

A type of protein found in the hair, nails, and outer layer of the skin, which provides protection and strength.

Accessory Structures

Structures that are not vital for the body to function but support or assist the role of major organs or systems.

Dense Irregular Connective

A type of connective tissue with collagen fibers arranged in a disorganized pattern, providing strength and resistance in various directions.

Areolar Connective

A type of loose connective tissue that is widely distributed throughout the body, providing elasticity and support, and serving as a binding layer.