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:

Evolutionary Psychology

A theoretical approach in psychology that attempts to explain mental and psychological traits—such as memory, perception, or language—as adaptations, i.e., as the functional products of natural selection.

Reproductive Success

The number of offspring an individual produces and supports to reproductive age; a measure of evolutionary fitness.

Paraphilias

Are sexual interests in objects, situations, or individuals that are atypical, involving non-normative arousal patterns.

Paraphilia

A condition characterized by abnormal sexual desires that may involve non-human objects, suffering or humiliation of oneself or one's partner, or children.