Should the Auditor Feel, After Obtaining an Understanding of IT

question 87

Multiple Choice

Should the auditor feel, after obtaining an understanding of IT internal control, that control risk cannot be reduced, he or she will:

• A) issue an adverse opinion.
• B) increase the sample size for tests of controls.
• C) issue a disclaimer.
• D) expand the substantive testing portion of the audit.

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Definitions:

Uncorrelated

Referring to two or more variables that do not have any statistical relationship, meaning changes in one do not predict changes in the other.

Incidence

The occurrence, rate, or frequency of a disease, crime, or something else undesirable.

Dental Disease

A range of conditions that affect the health of the teeth and gums, including cavities, gum disease, and oral cancer.

Correlation Coefficient

A measure of correlation that ranges in value from –1.00 to +1.00.