If the Auditor Has Obtained a Reasonable Level of Assurance

question 4

Multiple Choice

If the auditor has obtained a reasonable level of assurance about the fair presentation of the financial statements through understanding internal control, assessing control risk, testing controls, and performing analytical procedures, then the auditor:

• A) can significantly reduce the test of details.
• B) needs to do additional tests of controls so that the assurance level can be increased.
• C) can issue an unqualified opinion.
• D) can write the engagement letter.

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Definitions:

Social Services

A range of public services provided to support the well-being of individuals and communities, often focusing on the vulnerable.

Electricity Off

A situation where electrical power is unavailable due to various reasons such as maintenance or a power cut.

Transmission Of Pathogens

The process by which infectious agents are spread from one person to another, through direct contact, indirect contact, or through the air.

Wash Hands

The act of cleaning the hands with water and soap to remove dirt, germs, and bacteria to prevent illness.