Often, There Is a Large Number of Immaterial Errors Discovered

question 19

Multiple Choice

Often, there is a large number of immaterial errors discovered that do not require an adjustment at the time they are found.

• A) The auditor must combine the individually immaterial errors and evaluate whether the combined amount is material.
• B) Since these items are individually immaterial, the auditor would not recommend adjusting entries to client.
• C) Since there are a large number of these, the auditor would recommend adjusting entries to client.
• D) The auditor would never combine these individually immaterial amounts because that would mix apples and oranges.

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Definitions:

Incidence

The number of new cases of a disorder occurring in a population over a specific period of time.

Prevalence

The proportion of a particular population found to be affected by a medical condition, mental health disorder, or broader phenomenon at a specific time.

Causal Relationship

A connection between two variables where a change in one directly provokes a change in the other.

Animal Research

The use of non-human animals in experiments aimed at understanding biological processes, diseases, or the effects of drugs, often with implications for human health.