Under Which Circumstance Is It Likely That the Extent of Substantive

question 22

Multiple Choice

Under which circumstance is it likely that the extent of substantive procedures will be expanded beyond that anticipated in the audit plan?

• A)The auditors have determined that controls have been implemented (placed in operation)but,in accordance with the audit plan,have performed no tests of controls.
• B)Certain controls do not leave a trail of documentary evidence.
• C)Deviation rates were greater than zero and approached anticipated levels.
• D)The operating effectiveness of certain controls was found to be less than expected,although no material misstatements were identified.

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Definitions:

Psoas Minor

The psoas minor is a slender muscle that runs along the psoas major, involved in flexing the lumbar region of the vertebral column.

Vertebral Column

The stack of vertebrae extending from the skull to the lower back, surrounding and protecting the spinal cord.

Abdominal Muscles

A group of muscles in the abdomen that includes the rectus abdominis, transversus abdominis, and the internal and external obliques, providing support to the core.

Intercostals

Muscles located between the ribs that assist with the breathing process by facilitating the expansion and contraction of the chest cavity.