Which of the Following Does the Auditor Consider When Determining

question 111

Multiple Choice

Which of the following does the auditor consider when determining the extent of reliance to be placed on internal controls?

• A) assessed level of control risk
• B) the costs of increased tests of controls
• C) effectiveness of the internal controls
• D) all of the above

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Definitions:

Environmental Management Accounting

The management of environmental and cost information to improve business decisions related to environmental performance.

Environmental Breaches

Instances where activities or actions violate environmental laws, regulations, or standards, potentially causing harm to the environment.

Global Reporting Initiative

An international organization that helps businesses and governments understand and communicate their impact on issues such as climate change, human rights, and corruption.

Environmental Laws

Statutes and regulations aimed at protecting the environment from harm caused by human activities, covering areas such as air and water pollution, waste management, and conservation.