Which of the Following Does an Auditor Consider When Gaining

question 105

Multiple Choice

Which of the following does an auditor consider when gaining an overall understanding of the client's internal controls?

• A)Entity-wide controls at the account level only.
• B)Transaction controls at the account level only.
• C)Entity-wide controls at the assertion level only.
• D)Both entity-wide controls and transaction controls at the account and assertion levels.

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Definitions:

Global Scale

A perspective or measurement tool that considers the entire world or major regions of it.

Fake Good

The tendency to present oneself in an overly favorable manner, often seen in social or evaluative situations.

Positive Self-presentation

The practice of intentionally displaying oneself in a positive light to others to enhance one's social image or influence perceptions.

Extrinsic Motivation

Motivation outside the self, such as money or praise from others.