An Auditor May Decide Not to Test Controls Related to Certain

question 1001

Multiple Choice

An auditor may decide not to test controls related to certain assertions because the auditor believes:

• A) Sufficient appropriate evidence to support the assertions is likely to be available.
• B) Evaluating the effectiveness of controls is inefficient.
• C) More emphasis on tests of controls than substantive tests is warranted.
• D) Considering the relationship of assertions to specific account balances is more efficient.

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Definitions:

Supportive Style

A leadership approach that focuses on building trust, encouragement, and empathy to support team members' needs and well-being.

Lack Motivation

A state or condition in which there is a deficiency of desire or interest to take action or pursue goals.

Some Ability

A nonspecific level of competence or skill in a certain area, indicating that an individual has a certain level of capability but it is not quantified.

Low In Competence

Describes an individual or entity that lacks the necessary skills, knowledge, or ability to perform effectively.