Working Paper Documentation for Test of Controls Should Include _______

question 80

Multiple Choice

Working paper documentation for test of controls should include _______.

• A)all client-owned documents which will be returned to the client once audit fees are paid
• B)comments on this year's audit by the prior auditor
• C)the auditors' opinion of absolute assurance about control risk, and the basis for their conclusion (e.g., underlying evidence)
• D)the auditors' conclusion about control risk, and the basis for their conclusion (e.g., underlying evidence)

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Definitions:

Dual Processing

The principle that information is often simultaneously processed on separate conscious and unconscious tracks in the mind.

Blindsight

A condition in which a person can respond to visual stimuli without consciously perceiving them, typically due to damage to the primary visual cortex.

Parallel Processing

The brain's ability to simultaneously process incoming stimuli of differing quality.

Change Blindness

A perceptual phenomenon where a person does not notice a significant change in a visual scene, often due to a lack of attention.