Which of the Following Is Not a Question an Auditor

question 77

Multiple Choice

Which of the following is not a question an auditor considers in deciding whether to pursue a lower control risk approach prior to substantive testing?

• A)Is the design of the control effective?
• B)Does the control promote operational efficiency?
• C)Is it cost effective to test controls?
• D)Are controls operating effectively?

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Definitions:

Childhood

The period of life from birth to adolescence, characterized by growth, development, and learning.

Repression

A psychological defense mechanism where distressing thoughts and memories are unconsciously blocked from conscious awareness.

Psychoanalytic Perspective

A framework in psychology which posits that human behavior is influenced by unconscious motives and conflicts.

Fixated

Describes a psychological state or condition where an individual becomes obsessively focused on an object, subject, or activity.