The Auditor Would Be Least Likely to Perform Early Substantive

question 7

Multiple Choice

The auditor would be least likely to perform early substantive tests of details of balances when:

• A) a number of significant deviations from control policies and procedures were detected during tests of controls.
• B) variance reports do not distinguish between price and quantity variances.
• C) the client uses a financial business year instead of the calendar year.
• D) the taking of the client's inventory is performed at an early date.

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Definitions:

Atactic

A term describing a polymer chain configuration where the substituents on the carbon backbone are randomly oriented, leading to an amorphous material.

Crystallinity

A measure of the degree to which a material has a well-defined crystal structure.

Crystalline Polymers

Polymers characterized by a highly ordered structure resulting in sharp melting points and often increased strength and rigidity.

Plasticizer

A substance added to a material to increase its flexibility or fluidity.