If No Control Deficiencies Are Identified, How Will the Extent

question 45

Multiple Choice

If no control deficiencies are identified, how will the extent of substantive testing required differ from a setting where deficiencies in internal control were identified?

• A) The extent of testing will be more.
• B) The extent of testing will be less.
• C) The extent of testing will be the same in the two settings.
• D) The extent of testing is not affect by control deficiencies.

---

Definitions:

Common Law System

A common law system is a legal system where the majority of laws are created and refined through judicial opinions and case law, as opposed to statutory codes.

Judiciary

The branch of government responsible for interpreting the law, administering justice, and resolving legal disputes.

Adversary System

A legal system in which two opposing parties present their cases to an impartial judge or jury.

Substantive Law

The set of laws that governs how members of a society are to behave, as opposed to procedural law which dictates how the legal system operates.