The Major Factor Affecting the Decision by the Auditor to Perform

question 35

Multiple Choice

The major factor affecting the decision by the auditor to perform substantive procedures during the interim period will be based upon:

• A) staffing considerations.
• B) the cooperation of client personnel, especially internal auditors.
• C) controlling detection risk and cost effectiveness.
• D) the approach followed in the past.

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Definitions:

Crystallized Intelligence

One’s intellectual attainments, as shown, for example, by vocabulary and accumulated knowledge.

Age

A measure of time that an individual or entity has existed, usually expressed in years.

Intrinsic Reward

A reward that is internalized and personal to the individual, such as satisfaction or enjoyment from performing a task.

Raise

An increase in salary or wages typically given to employees as recognition for their work performance or length of service.