If No Material Fluctuations Are Found Using Analytical Procedures and the Auditor

question 75

Multiple Choice

If no material fluctuations are found using analytical procedures and the auditor concludes that differences should not have occurred,

• A)it will be necessary to increase the tests of details of balances.
• B)other tests may be reduced.
• C)it will be necessary to increase the tests of controls.
• D)it will not be necessary to perform tests of details of balances.

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Definitions:

Radius

The distance from the center of a circle to any point on its circumference, also used to describe the curvature of rounded objects.

Outside Edge

Refers to the external boundary or margin of an object or part, often significant in machining and manufacturing processes.

Distorted Surface

A surface that has been altered or deformed from its original shape, often due to external forces.