Which of the Following Is NOT a Consideration When the Auditor

question 34

Multiple Choice

Which of the following is NOT a consideration when the auditor is attempting to assess the inherent risk?

• A) Existence of related parties
• B) Nature of client's business
• C) Frequency and intensity of top management's review of the accounting transactions and records
• D) Results of previous audits

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Definitions:

Benzodiazepines

Benzodiazepines are a class of psychoactive drugs used to treat conditions such as anxiety, insomnia, and seizures by enhancing the activity of the neurotransmitter GABA in the brain.

Tricyclic Antidepressants

Medications used primarily to treat depression and certain other conditions, working by increasing levels of neurotransmitters in the brain.

Selective Serotonin Reuptake Inhibitors

A class of drugs commonly prescribed to treat depression and anxiety by increasing the levels of serotonin in the brain.

Ritalin

is a medication primarily used to treat Attention Deficit Hyperactivity Disorder (ADHD) by stimulating the central nervous system.