Which of the Following Should Be Done by the Auditor

question 27

Multiple Choice

Which of the following should be done by the auditor if tests of controls indicate that a key control is not functioning as designed?

• A)Increase the assessed level of control risk
• B)Increase the level of assessed detection risk
• C)Stabilize the nature, timing, and extent of substantive tests related to the assertion
• D)Rely on external controls

---

Definitions:

Temperament

A person’s characteristic emotional reactivity and intensity.

Heritable Personality Traits

Personality characteristics that are influenced by genetic factors and can be passed from parents to offspring.

Male-Female Genetic Differences

Genetic disparities between males and females, typically referring to differences found within the XX and XY chromosomes affecting physical, developmental, and behavioral traits.

Environmental Factors

External elements such as climate, pollutants, and social contexts that can influence an organism's development and behavior.