Which of the Following Statements Is True

question 11

Multiple Choice

Which of the following statements is true?

• A)Tests of controls are not a form of audit evidence.
• B)With good results from tests of controls, an auditor will most likely increase the level of substantive testing of transactions and balances.
• C)Where the auditor decides to use a substantive approach to obtaining evidence, it is not necessary to obtain an understanding of internal controls to assess the risk of possible financial statement misstatements.
• D)If the preliminary assessment of internal controls suggests that controls cannot be relied on, the auditor should go straight to performing substantive testing.

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Definitions:

Unnatural

Often describes actions, objects, or phenomena that do not occur in the natural world or that diverge from what is considered a normal natural process.

Therapeutic Abortion

The medical termination of a pregnancy for reasons related to the health and well-being of the mother, underlining its role in healthcare and ethics.

Partial Birth Abortion

A controversial term referring to a late-term abortion procedure where the fetus is partially delivered before being aborted.

Voluntary Abortion

The intentional termination of a pregnancy through medical or surgical means by choice of the pregnant individual.