If the Auditor Decides to Seek a Further Reduction in Control

question 5

Multiple Choice

If the auditor decides to seek a further reduction in control risk, this will require them to:

• A) expand the scope of substantive testing during interim work.
• B) rely exclusively on analytical procedures.
• C) perform additional tests of control.
• D) increase, proportionately, assessed inherent risk.

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Definitions:

Projection

A psychological defense mechanism where an individual attributes their own unwanted thoughts, feelings, or motives to another person.

Single Out

To choose one individual or item from a group for special attention, often due to unique or notable characteristics.

Own Needs

Refers to the individual requirements or desires that drive personal motivation and behavior, including physiological, safety, love, esteem, and self-actualization needs.

Impression Management

The process by which individuals attempt to control the perceptions others have of them, often to appear more favorable or competent.