Non-Sampling Risk Is Typically Controlled by _______

question 166

Multiple Choice

Non-sampling risk is typically controlled by _______.

• A)the internal audit function
• B)a firm's quality control procedures and the review of audit work performed by a manager or partner on the audit team or an engagement quality control reviewer.
• C)a client's quality control procedures and the review of audit work performed by a manger or partner on the audit team or an engagement quality control reviewer.
• D)an increased confidence level when performing statistical tests

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Definitions:

Systematic Desensitization

is a behavioral therapy technique used to reduce fear or anxiety by gradually exposing the patient to the fear object or context.

Extinction

In psychology, the gradual weakening and eventual disappearance of a conditioned response when the conditioned stimulus is no longer paired with the unconditioned stimulus.

Eye-Movement Desensitization

a component of EMDR therapy focusing on alleviating the distress associated with traumatic memories through guided rapid, rhythmic eye movements.

Post-Traumatic Stress Disorder

A psychological disorder caused by exposure to or direct experience of a horrifying incident, marked by recurrent flashbacks, distressing dreams, and intense fear.