An Auditor Is Not Required to Obtain Evidence About the Design

question 43

True/False

An auditor is not required to obtain evidence about the design and operation of the internal controls to conclude the controls are effective at preventing material misstatements from occurring.

---

Definitions:

Situation Factors

External circumstances or conditions that can influence an individual's behavior or outcomes in a given context.

Field Theory

A psychological theory proposing that one's behavior is a function of an individual’s field of social influences.

Person-Object

Not a widely established term within psychological or educational literature, possibly referring to the interaction or relationship between a person and an object.

Social Learning

A theory that suggests people learn new behaviors through observational learning, imitating others, and modeling.