Upon Consideration of a Client's System of Internal Control, When

question 95

Multiple Choice

Upon consideration of a client's system of internal control, when an auditor identifies areas with weaknesses, ________.

• A)reduced substantive testing in this area will be appropriate to reach the desired level of assurance
• B)increased substantive testing in this area will be appropriate to reach the desired level of assurance
• C)the auditor should document the weaknesses and refer to them during next year's audit
• D)the auditor should disclaim an opinion on those areas

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Definitions:

Handling Interruptions

The process of managing disturbances or disruptions in workflow or activities effectively to maintain focus and productivity.

Consolidate Similar Tasks

The strategy of grouping like tasks together to improve efficiency and reduce the time spent switching between different types of activities.

Daily Priorities

The tasks or activities deemed most important to accomplish within a day.

Discretionary Time

Free time available to an individual after all obligations have been met, allowing for personal interests or relaxation.