The Susceptibility of an Assertion to a Material Misstatement, Assuming

question 22

Multiple Choice

The susceptibility of an assertion to a material misstatement, assuming that there are no controls, is:

• A) audit risk.
• B) control risk.
• C) analytical procedures risk.
• D) inherent risk.
• E) tests of details risk.

---

Definitions:

Recurrent Re-experiencing

A symptom often associated with PTSD, involving the intrusive and involuntary reliving of traumatic events.

Increased Arousal

Involves heightened physiological and psychological activity, which can include faster heart rate, enhanced alertness, and a state of readiness to respond.

Anxiety-Related Disorder

A category of mental health disorders characterized by significant and persistent fear, worry, or anxiety that interferes with daily activities.