The Auditor Begins Selecting Controls to Test by _______

question 8

Multiple Choice

The auditor begins selecting controls to test by _______.

• A)asking management which controls they would prefer the auditor to test
• B)checking the same controls as the prior year
• C)by understanding the entity and the business and determining the risk of material fraud or error at the financial statement level
• D)by understanding the entity and all other industries and determining the risk of material fraud or error at the financial statement level

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Definitions:

Chemical Sterilization

The process of eliminating all forms of microbial life, including spores, using chemical agents rather than physical methods like heat.

Cidex

A brand name for a powerful disinfectant used in medical settings.

Neutral-pH Detergent

A cleaning agent that has a pH level close to 7, ensuring it is neither acidic nor alkaline, making it gentle for various surfaces.

Sanitize Instruments

The process of cleaning and disinfecting tools and equipment, often in a medical setting, to remove or kill infectious agents and ensure safety.