Auditors May Decide to Perform Some Tests of Controls or Not

question 29

Multiple Choice

Auditors may decide to perform some tests of controls or not perform any tests of controls, if inherent risk is assessed as ________.

• A)moderate or low
• B)high or moderate
• C)unusually high
• D)None of these options are correct.

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Definitions:

Restrictive Techniques

Behavior management strategies that limit or restrict individuals' actions or freedom as a form of control or safety.

Method of Induction

A technique or process used to introduce or bring about a state, action, or condition.

Method of Deduction

A logical process wherein one derives specific conclusions from general premises or known facts.

Ignoring

Deliberately paying no attention to something or someone.