The Auditor Always Needs to Investigate Any Control Exceptions (Deviations)

question 41

Multiple Choice

The auditor always needs to investigate any control exceptions (deviations) that he or she identifies during testing to find out, to the extent practical, _______.

• A)the causes and the amounts involved
• B)the financial statement accounts affected
• C)the potential effect on other audit procedures
• D)All of these answer choices are correct.

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Definitions:

Executive Function

A set of cognitive processes including attentional control, working memory, and flexible thinking, that are necessary for planning, decision-making, and behavior regulation.

Academic Success

Refers to achieving high levels of performance or attainment in educational settings, often measured through grades, test scores, and completion of educational milestones.

Emotional Health

The aspect of wellness that involves recognizing, understanding, managing, and expressing feelings and emotions in a healthy manner.

Metamemory

Refers to one's knowledge and awareness about their own memory capabilities and strategies to enhance memory performance.