After Performing a Study and Evaluation of the Client's System

question 58

Multiple Choice

After performing a study and evaluation of the client's system of internal control, an auditor has concluded that the system is well designed and is functioning as anticipated. Under these circumstances the auditor would most likely:

• A) not increase the extent of predetermined substantive tests.
• B) increase the extent of anticipated analytical review procedures.
• C) cease to perform further substantive tests.
• D) perform all tests of controls to the extent outlined in the preplanned audit program.

---

Definitions:

Mary Salter Ainsworth

An American-Canadian developmental psychologist known for her work in early emotional attachment theory, particularly for the development of the "Strange Situation" assessment.

Elizabeth Loftus

A cognitive psychologist famous for her work on the malleability of human memory and the misinformation effect, especially in the context of eyewitness testimony.

Mary Whiton Calkins

An influential American psychologist who became the first woman to serve as president of the American Psychological Association in 1905.

Psychology

The scientific study of the mind and behavior, encompassing various aspects of human experience, thoughts, emotions, and actions.