When the Auditor Identifies an Area of the Accounting System

question 8

Multiple Choice

When the auditor identifies an area of the accounting system with missing controls (i.e. ,a weakness or deviation) ,this would lead to a modification of the audit program in that area that would

• A)increase the amount of tests of controls.
• B)increase the reliance on tests of controls.
• C)cause the issuance of a qualified or adverse opinion.
• D)eliminate the need for a test of controls.

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Definitions:

Ecosystems

Complex networks of interacting organisms and their physical environment, functioning as a single unit through cycles of matter and energy flows.

Food Chain

A hierarchical series of organisms each dependent on the next as a source of food, illustrating the flow of energy and nutrients from one organism to another.

Laboratory Research

Systematic investigation and experimentation carried out in controlled environments to discover new knowledge or validate theories.