In Considering the Qualitative Aspects of the Deviations Found in the Sample

question 34

Multiple Choice

In considering the qualitative aspects of the deviations found in the sample, the auditor would be least concerned to find:

• A) a single error with a direct material effect on the financial statements.
• B) a control deviation.
• C) several material errors.
• D) a number of non-systematic deviations.

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Definitions:

Mid-Ocean Ridges

Underwater mountain systems formed by plate tectonics, consisting of various mountains linked in chains.

Contact Metamorphism

Contact metamorphism occurs when rocks are heated to high temperatures and sometimes subjected to increased pressures due to the close proximity of magma or lava, without melting the rock completely.

Normal Faults

A type of fault where the hanging wall moves downward relative to the footwall, typically a result of extensional forces pulling the crust apart.

Hot Seawater

Seawater that has been heated, often by geothermal activity under the ocean floor, impacting marine life and ecosystems.