Substantive Tests of Transactions Affect the Auditor's Assessments Of

question 18

Multiple Choice

Substantive tests of transactions affect the auditor's assessments of:

• A) both control risk and planned detection risk.
• B) both acceptable audit risk and control risk.
• C) both inherent risk and control risk.
• D) both inherent risk and planned detection risk.

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Definitions:

User Interface

The means by which a user interacts with a computer, software, or application, including visual elements like buttons and menus.

Application Programming Interface (API)

A set of software routines that allows one software system to work with another.

Proprietary OS

An operating system that is owned, licensed, and controlled by its developer, restricting access and modifications by third parties.

Desktop

The primary working area of Windows 10.