Which of the Following Is a Limitation in an Audit

question 420

Multiple Choice

Which of the following is a limitation in an audit that affects auditors' ability to detect material misstatements?

• A) Scope of an audit
• B) The use of testing
• C) Over- generalization
• D) Unidentifiable risks

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Definitions:

Radioactive Materials

Substances that emit radiation as a result of nuclear decay, used in a variety of applications but also associated with health risks.

Radioactivity

The process by which atoms emit energy in the form of particles or electromagnetic waves due to the decay of their unstable nuclei.

Phosphorescence

A type of photoluminescence related to fluorescence, but in which a material emits light for a longer period after the initial excitation energy is supplied.

Chemiluminescence

The emission of light (luminescence) as a result of a chemical reaction without the need for external light sources.