It May NOT Be Necessary for an Auditor to Confirm

question 93

Multiple Choice

It may NOT be necessary for an auditor to confirm accounts receivable when:

• A) accounts receivable are immaterial.
• B) the auditor considers confirmations ineffective evidence because response rates will likely be inadequate or unreliable.
• C) the combined level of inherent risk and control risk is low and other substantive evidence can be accumulated to provide sufficient evidence.
• D) all of the above

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Definitions:

Self-administer Medication

The practice of individuals taking medication independently, without direct supervision by healthcare professionals.

Civil Rights Movement

A landmark social and political movement in the United States that sought to end racial segregation and discrimination against African Americans.

Civil Commitment

A legal process through which an individual with severe mental illness can be court-ordered into treatment or care.

Dangerousness to Self

A level of risk where an individual's behavior or condition puts them at significant risk of harm or injury to themselves.