An Auditor's Risk Assessment Is Based on the Assumption That

question 655

Multiple Choice

An auditor's risk assessment is based on the assumption that controls are operating effectively. Which of the following was not a step in making this assessment?

• A) Evaluate the effectiveness of the internal controls with tests of controls.
• B) Obtain an understanding of the entity's accounting system and control environment.
• C) Perform tests of details of transactions to detect material misstatements in the financial statements.
• D) Consider whether control activities can have a pervasive effect on financial statement assertions.

Describe traditional classifications of mental disorders and understand which types are more debilitating.

Recognize personality disorders and their general characteristics.

Understand different perspectives on mental disorders and the implications of labeling behaviors as disorders.

Formulate and defend a personal perspective on mental disorders, considering biological, social stress, and mythical explanations.

---

Definitions:

Projected Human Resource Needs

Forecasts of an organization's future requirements for staff, skills, and positions to meet its objectives.

Internal Sources

Refers to the methods and resources within an organization that can be utilized for information gathering, problem solving, or fulfilling business needs.

Replacement Status

A term indicating whether a position is being filled temporarily or permanently, especially in the context of employment or staffing.

Promotability

The potential or suitability of an employee for future promotion within an organization.