When Tests Internal Controls Do Not Support a Previous Conclusion

question 25

Multiple Choice

When tests internal controls do not support a previous conclusion about internal controls, the auditor should _______.

• A)obtain assurances about internal control from senior management
• B)reassess internal controls at a higher level
• C)consider withdrawing from the engagement
• D)lower inherent risk related to internal control

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Definitions:

HCC Bond Angle

The geometric angle between hydrogen-carbon-carbon atoms in a molecule, commonly found in hydrocarbons.

Sex Pheremones

Chemical substances secreted by an organism that influence the sexual behavior or physiological state of another organism of the same species.

Sp Hybridized

Describes molecules where carbon atoms are bonded through a linear combination of one s-orbital and one p-orbital, leading to a bond angle of approximately 180 degrees.

Hybrid Atomic Orbitals

Orbitals formed by the mixing of atomic orbitals in an atom, leading to equivalent orbital shapes suited for bonding.