Which of the Following Is Least likely to Be a Factor

question 13

Multiple Choice

Which of the following is least likely to be a factor that might indicate to an auditor that an identified risk of misstatement requires special audit consideration?

• A)Complex calculations are involved.
• B)The rate of technological change is moderate in the industry.
• C)The potential for fraud seems high.
• D)Various subjective methods of application of a key accounting policy exist.

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Definitions:

Sample Size

The number of individuals or observations included in a sample, which represents part of a larger population for the purpose of conducting statistical analysis.

ΣD

Symbolizes the sum of differences, often used in statistical formulas to denote the aggregate of specific differences.

Differences Between Groups

A concept in research that refers to the observable or measurable disparity in outcomes across separate groups.

Sum of Differences

The total sum calculated by subtracting each value in a dataset from a specific value (often the mean), used in various statistical computations.