Based on Audit Evidence Gathered and Evaluated, an Auditor Decides

question 42

Multiple Choice

Based on audit evidence gathered and evaluated, an auditor decides to increase the assessed level of control risk from that originally planned. To achieve an overall audit risk level that is substantially the same as the planned audit risk level, the auditor would:

• A)decrease substantive testing.
• B)decrease detection risk.
• C)increase inherent risk.
• D)increase materiality levels.

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Definitions:

Humanistic Theorists

Scholars and psychologists who focus on individual potential and stress the importance of growth and self-actualization.

Inconsistency

The lack of stability or uniformity in actions, decisions, or conditions.

Destructive Behaviors

Actions that cause harm or damage to oneself or others, often in response to internal conflicts or external pressures.

Collective Unconscious

A concept in psychoanalytic theory referring to a part of the unconscious mind that is shared among beings of the same species, containing ancestral memories.