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:

African Americans

A racial or ethnic group in the United States with ancestry primarily from sub-Saharan Africa.

Afro-Caribbeans

People of African descent living in the Caribbean, or with ancestry linked back to the Caribbean, who share a unique cultural heritage influenced by African, European, and Indigenous cultures.

Political Views

Individual or group ideas and opinions about how a country should be governed, including beliefs on political policies and systems.

UNIA

Universal Negro Improvement Association, a black nationalist fraternal organization founded by Marcus Garvey to promote social, economic, and political freedom.