If the Auditor Is Not Using Tests of Control,then

question 74

Multiple Choice

If the auditor is not using tests of control,then

• A)tests of detail must be used.
• B)analytical procedures must be used.
• C)tests of design of internal controls must at least be used.
• D)the auditor will have to qualify the audit opinion.

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Definitions:

Nonrenewable Resource

Natural resources, such as coal, oil, and natural gas, that cannot be replenished at a sustainable rate once consumed.

Conservation Cost

The expenses related to the preservation and protection of natural resources or the environment.

Optimal Extraction

The most efficient rate at which a non-renewable resource should be consumed or used, taking into account sustainability and future value.

Nonrenewable Resource

A natural resource that cannot be readily replaced by natural means on a level quick enough to keep up with consumption.