When Evaluating the Planned Level of Substantive Tests for Each

question 4

Multiple Choice

When evaluating the planned level of substantive tests for each significant financial statement assertion, the auditor will consider the evidence obtained from all of the following except:

• A) procedures to understand the business and industry and related analytical procedures that have been completed.
• B) evidence about the effectiveness of internal controls gained while obtaining an understanding of internal controls.
• C) the assessment of detection risk.
• D) the assessment of inherent risk.
• E) evidence of effectiveness of computer control procedures and related manual follow-up.

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Definitions:

Sexual Receptiveness

An individual's readiness or openness to engage in sexual activity.

Estrogens

Sex hormones, such as estradiol, that contribute to female sex characteristics and are secreted in greater amounts by females than by males. Estrogen levels peak during ovulation. In nonhuman mammals, this promotes sexual receptivity.

Necrophilia

A pathological attraction to or sexual interest in corpses.

Refractory Period

In neural processing, a brief resting pause that occurs after a neuron has fired; subsequent action potentials cannot occur until the axon returns to its resting state. In human sexuality, a resting period that occurs after orgasm, during which a person cannot achieve another orgasm.