When the Auditor's Assessment of Control Risk Is Below Maximum

question 93

Multiple Choice

When the auditor's assessment of control risk is below maximum:

• A) detection risk is set as high.
• B) the auditor performs tests of controls.
• C) the auditor predominately performs substantive tests.
• D) the auditor re-evaluates control risk.

---

Definitions:

Psychosis

A mental disorder characterized by a disconnection from reality, manifesting in symptoms like hallucinations, delusions, and incoherent speech or behavior.

Neurosis

A class of functional mental disorders involving distress but neither delusions nor hallucinations, causing significant emotional upset.

Psychosomatic Illnesses

Conditions in which psychological factors significantly affect physiological outcomes, manifesting in physical symptoms and diseases.

Neurotics

Individuals who experience a higher than average level of emotional distress or are prone to suffer from some type of neurosis.