When the Auditor Has Assessed Control Risk of a Particular

question 93

Multiple Choice

When the auditor has assessed control risk of a particular area at a reduced level, he or she will then:

• A) proceed to expand the sample sizes in that area.
• B) test the effectiveness of the controls in that area.
• C) negotiate with management to determine which controls will be tested in that area.
• D) eliminate the need to gather evidence in that area.

---

Definitions:

Contemporary America

The modern or current period in the United States, often focusing on cultural, social, political, and technological aspects.

Human Sexuality

The way humans experience and express themselves sexually, encompassing a wide range of behaviors, orientations, and identities.

Equity Theory

A theory of motivation that suggests employees are more likely to be motivated and satisfied if they perceive their treatment in the workplace as fair, particularly in comparison with others.

Reverse Discrimination Theory

A concept suggesting that policies favoring minorities and women for historical redress can lead to unfair treatment of the majority group.