When the Auditor Has Assessed Control Risk of a Particular

question 85

Multiple Choice

When the auditor has assessed control risk of a particular area at a reduced level, he or she will then:

• A) eliminate the need to gather evidence in that area.
• B) test the effectiveness of the controls in that area.
• C) proceed to expand the sample sizes in that area.
• D) negotiate with management to determine which controls will be tested in that area.

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Definitions:

21st Century

Refers to the current century, starting from the year 2001 to the present, characterized by rapid technological advancements, globalization, and shifts in social and cultural norms.

Goal Orientation

A personal or organizational focus on achieving specific outcomes or targets, guiding behavior and decision-making processes.

Self-mastery

The ability to control one’s actions, impulses, or emotions, often associated with personal growth and self-improvement.

High Performance

The act of exceeding standard expectations in any given task or field, often due to exceptional skill, effort, or strategy.