An Auditor Has Obtained an Understanding of the Internal Control

question 11

Multiple Choice

An auditor has obtained an understanding of the internal control structure and has decided that the appropriate controls are ineffective. The most appropriate audit strategy is:

• A) the lower assessed level of control risk approach.
• B) the predominantly substantive approach.
• C) a combination of the lower assessed level of control risk approach and the predominantly substantive approach.
• D) the analytical procedures approach.

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Definitions:

Entombment

A burial practice involving the placing of a body into a tomb or grave.

Burial

The act of placing the dead body of a person or animal in the ground as a part of the funeral rites.

Cemetery Reforms

Initiatives and changes aimed at improving the conditions, management, and sustainability of burial grounds.

Construction

The process of building or assembling infrastructure, buildings, and other physical structures.