An Auditor's Primary Consideration in Evaluating Controls Is Whether Specific

question 342

Multiple Choice

An auditor's primary consideration in evaluating controls is whether specific controls:

• A) Affect financial statement assertions.
• B) Can be classified into one of the five internal control components.
• C) Improve the efficiency of the client's operations.
• D) Reduce detection risk to a sufficiently low level.

---

Definitions:

Anxiety Disorder

A mental health condition characterized by significant and persistent worry, anxiety, or fear, which can interfere with daily activities.

Personality Disorder

A type of mental disorder characterized by enduring maladaptive patterns of behavior, cognition, and inner experience, exhibited across many contexts.

Diagnostic

Pertaining to the identification of the nature or cause of a health problem, often involving analysis of physical symptoms and medical testing.

Statistical Manual

Refers generally to comprehensive publications that categorize and define statistical data or diagnostic criteria, such as the DSM for psychiatric disorders.