For Small Clients It Is Often More Efficient to Adopt

question 23

Multiple Choice

For small clients it is often more efficient to adopt the predominantly substantive approach. Which of the following is a reason for this:

• A) they may not have adequate resources to implement all appropriate controls.
• B) controls may not be effective.
• C) the size of the entity may make it inefficient for the auditor to rely on these controls.
• D) all of the above.

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Definitions:

Positron Emission Tomography

A medical imaging method employing radioactive materials to observe and quantify variations in metabolic activity, as well as alterations in blood circulation, local chemical makeup, and uptake.

Electroencephalography

A non-invasive method of recording electrical activity of the brain through sensors placed on the scalp, used in diagnosing and treating neurological diseases.

Magnetic Resonance Imaging

A medical imaging technique used to visualize detailed internal structures of the body using magnetic fields and radio waves.

Electroencephalography

A non-invasive procedure that records the electrical activity of the brain using electrodes placed on the scalp, commonly used to diagnose neurological conditions.