When It Is Concluded That the Nature and Frequency of Deviations

question 36

Multiple Choice

When it is concluded that the nature and frequency of deviations exceeds the tolerable level, the auditor should:

• A)increase the extent of substantive procedures.
• B)adopt a lower assessed level of control risk strategy.
• C)reduce the level of control risk.
• D)increase the level of detection risk.

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Definitions:

D-Aldohexoses

A type of simple sugar (monosaccharide) with six carbon atoms and an aldehyde group, where the hydroxyl group on the highest-numbered chiral carbon points to the right in the Fischer projection.

D-Arabinose

A naturally occurring aldopentose sugar, notable for its role in the biosynthesis of many plant and bacterial polysaccharides.

Kiliani-Fischer Synthesis

A chemical reaction procedure used for the synthesis of monosaccharides by elongating the carbon chain of an aldose and subsequently introducing a new stereocenter, enabling the derivation of higher sugars from simpler ones.

Tollen's Test

A chemical reaction used to detect aldehydes, where a positive result leads to the formation of a silver mirror on the reaction vessel.