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:

Shortcomings

Failures to meet a certain standard, often referring to weaknesses or flaws in something or someone.

Myocardial Infarction

A medical term for a heart attack, resulting from the interruption of blood supply to a part of the heart.

Behavioral Risk Factors

Characteristics or behaviors that increase the likelihood of developing a disease or injury.

Cardiovascular Disease

A class of diseases that involve the heart or blood vessels, leading to conditions like heart attacks or strokes.