At the Outset of Substantive Testing, the Auditor Needs to _______

question 55

Multiple Choice

At the outset of substantive testing, the auditor needs to _______.

• A)determine the population being tested
• B)the assertion or assertions being tested
• C)if the auditor is trying to estimate the total dollar value of the population, or the total amount of misstatement that might exist in the population
• D)All of these answer choices are correct.

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Definitions:

Respond Immediately

Acting or replying without delay.

Different Behaviors

Variations in actions or reactions of individuals or groups in different situations.

Cultures

The growth of microorganisms, cells, or tissues in a specially prepared nutrient environment for study or diagnosis.

Tolerant

The ability or willingness to tolerate the existence of opinions or behavior that one does not necessarily agree with.