While Examining Internal Control Weaknesses, the Auditor May Need to Change

question 25

Multiple Choice

While examining internal control weaknesses, the auditor may need to change the timing of planned substantive tests related to an assertion from interim testing to testing ________ balances.

• A)year-end
• B)end-of-quarter
• C)month-end
• D)None of these answer choices are correct.

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Definitions:

Unauthorized Entry

The act of entering a property or system without permission or legal right, often considered a breach or trespass.

Predatory Behavior

Business behavior undertaken with the intention of unlawfully driving competitors out of the market.

Business Behavior

The actions and decisions by a business in relation to its market environment, including ethics, strategy, and interaction with stakeholders.

Socioeconomic

Relating to or concerned with the interaction between social and economic factors.