It May NOT Necessary for an Auditor to Confirm Accounts

question 100

Multiple Choice

It may NOT necessary for an auditor to confirm accounts receivable when:

• A) the auditor considers confirmations ineffective evidence because response rates will likely be inadequate or unreliable.
• B) the combined level of inherent risk and control risk is low and other substantive evidence can be accumulated to provide sufficient evidence.
• C) accounts receivable are immaterial.
• D) any one of the above three is present.

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Definitions:

Neural Plate

The early embryonic structure that develops into the central nervous system, including the brain and spinal cord.

Central Nervous System

The part of the nervous system consisting of the brain and spinal cord, controlling most functions of the body and mind.

Embryonic Structure

An anatomical part or system that is in the early stages of development within an embryo.

Parietal Lobe

A region of the cerebral cortex that processes sensory information such as taste, temperature, and touch.