If the Test Results Do Not Confirm the Preliminary Evaluation

question 75

Multiple Choice

If the test results do not confirm the preliminary evaluation of controls, _______.

• A)the auditor will consider whether there is a compensating control that might prevent and correct a misstatement missed by the original control being tested
• B)the auditor will consider whether there is a compensating control that might detect and correct a misstatement missed by the original control being tested
• C)the auditor should obtain additional written assurances from management
• D)the auditor should consider withdrawing from the engagement

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Definitions:

Court

A government institution with the authority to adjudicate legal disputes between parties and administer justice in civil, criminal, and administrative matters.

Principal

The person who authorizes an agent to represent him or her.

Life Estate

A legal right to use and derive benefits from a property for the duration of one's life, after which the property passes to another designated person.

Will

A legal document in which a person specifies the method to be applied in the management and distribution of their estate after death.