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:

Piaget's Stage Theory

A theory developed by Jean Piaget that outlines four stages of cognitive development in children: sensorimotor, preoperational, concrete operational, and formal operational.

Cognitive Development

The process of growth and change in intellectual capabilities that influence a person's behavior and learning ability throughout life.

Overestimated

Refers to an assessment or judgement that exceeds the actual value or importance of something.

Personality Development

The formation and development of an individual's personality through experiences, relationships, and environmental influences throughout their life.