Which of the Following Is Not True Regarding Appropriate Tests

question 25

Multiple Choice

Which of the following is not true regarding appropriate tests of controls?

• A)The auditor selects controls that are important to the auditor's conclusion about whether the organization's controls adequately address the assessed risk of material misstatement for the relevant debt and equity accounts.
• B)The client's audit committee selects controls that are important to the auditor's conclusion about whether the organization's controls adequately address the assessed risk of material misstatement for the relevant debt and equity accounts.as of the client's year end.
• C)The auditor will select both entity-wide and transaction controls for testing.
• D)If the auditor wants to rely on controls for the financial statement audit,the auditor would test the operating effectiveness of those controls throughout the year.

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Definitions:

Social Cognitive Theory

A theory that posits that learning occurs in a social context with a dynamic and reciprocal interaction of the person, environment, and behavior.

Classical Conditioning

An educational method where a response initially triggered by a second stimulus comes to be triggered by the first stimulus alone, due to the repeated pairing of both stimuli.

Classical Conditioned

A learning process that pairs a neutral stimulus with a response-producing stimulus, leading to the neutral stimulus eliciting the response on its own.

Phobias

Irrational and excessive fears of specific objects, situations, or activities that result in a compelling desire to avoid the feared subject.