The Auditor Has Chosen the Preliminary Strategy of Lower Assessed

question 7

Multiple Choice

The auditor has chosen the preliminary strategy of lower assessed control risk. Which of the following is not a validly specified component of this strategy?

• A) use a planned assessed level of control risk of moderate or low
• B) plan tests of controls, probably testing computer controls embedded in the client's system
• C) plan restrictive substantive tests
• D) plan few, if any, tests of controls
• E) use a planned assessed level of analytical procedures risk at a high level

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Definitions:

Infant

A very young child or baby, typically considered to be under one year of age.

Smothering

A sensation of difficulty breathing or the feeling of being suffocated, often caused by a lack of air or obstruction.

Developmental Needs

The requirements necessary to support the physical, cognitive, emotional, and social growth of an individual.

Peek-a-boo

A classic game played with infants and young children, involving hiding and revealing one's face to entertain or surprise.