When the Auditor's Assessment of Control Risk Is Below Maximum

question 105

Multiple Choice

When the auditor's assessment of control risk is below maximum:

• A) detection risk is set as high.
• B) the auditor reevaluates control risk.
• C) the auditor predominately performs substantive tests.
• D) the auditor performs tests of controls.

---

Definitions:

Pleasant Event

An occurrence or activity that brings joy, satisfaction, or positive feelings to an individual.

Unpleasant Event

An occurrence that is not enjoyable or satisfying, often causing discomfort or distress.

Primary Reinforcer

A naturally reinforcing item or factor, such as food or water, that does not require learning to be effective in increasing the likelihood of a response.

Secondary Reinforcer

A stimulus that becomes reinforcing through its association with a primary reinforcer; also known as a conditioned reinforcer.