The Auditor Has Determined That, as the Assessment of Control

question 18

Multiple Choice

The auditor has determined that, as the assessment of control risk is high, the audit strategy adopted will be the predominantly substantive approach. What is the cost of this audit likely to be?

• A) low.
• B) moderate.
• C) high.
• D) cannot be determined.

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Definitions:

Stress

A psychological and physical response to perceived challenges or threats, resulting in a state of strain or tension.

Dissociative Amnesia

Dissociative amnesia is a disorder characterized by temporary memory loss that cannot be attributed to a common neurological or psychiatric cause, often triggered by trauma.

Dissociative Fugue

A rare psychiatric disorder characterized by temporary amnesia regarding one’s identity or past, often accompanied by sudden travel or wandering.

Dissociative Identity Disorder

A psychological condition characterized by the presence of two or more distinct personality states or identities within an individual.