If the Evidence About Internal Controls Does Not Support a Previous

question 51

Multiple Choice

If the evidence about internal controls does not support a previous conclusion regarding internal controls, the auditor should _______.

• A)reassess internal controls at a higher level, and reevaluate the implications of a high control risk assessment on detection risk and the auditor's audit strategy
• B)reassess internal controls at a lower level, and reevaluate the implications of a high control risk assessment on detection risk and the auditor's audit strategy
• C)consider the use of specialists to test the client's system of internal control
• D)wait until the end of the audit to perform further testing

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Definitions:

Car Colour

The hue or shade of paint applied to the exterior of an automobile, influencing its appearance.

Independent

Two events are independent if the occurrence of one does not affect the probability of the occurrence of the other.

Dependent

In context of variables, it refers to a variable whose value is influenced or determined by one or more other variables.

Car Colour

The specific hue or shade of paint chosen or used to finish the exterior surface of an automobile.