A Factor That Auditors Consider When Determining the Type of Substantive

question 21

Multiple Choice

A factor that auditors consider when determining the type of substantive procedure to use is _______.

• A)the assessed level of risk for the assertion
• B)the assessed level of risk for the control
• C)the cost of the procedure, and if management will be able to afford it
• D)the recommendations of management

---

Definitions:

Suicide Risk

The likelihood or propensity of an individual to attempt or commit suicide.

SAD PERSONS Scale

A clinical tool used to assess the likelihood of suicide risk in individuals by evaluating factors such as Sex, Age, Depression, Previous attempts, Ethanol use, Rational thinking loss, Social supports lacking, Organized plan, No spouse, and Sickness.

Suicide Potential

The likelihood or risk that an individual will attempt or consider suicide.

Access to Medications

The availability or ability to obtain prescribed drugs for treatment or health maintenance.