If the Auditors Do not Perform Tests of Controls for Certain

question 45

Multiple Choice

If the auditors do not perform tests of controls for certain assertions:

• A)They have performed a substandard audit.
• B)They are not required to communicate significant deficiencies relating to those accounts to management and the board of directors.
• C)They must issue a qualified opinion.
• D)They must assess control risk at the maximum level for those assertions.

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Definitions:

Continuity

The psychological principle suggesting that development involves gradual and ongoing changes, without sudden shifts or stages.

Organize Stimuli

The process of perceiving and categorizing sensory input from the environment into meaningful patterns or categories.

Figure-Ground

A principle in perceptual organization where an object (the figure) is perceived distinctly from its surroundings (the ground).

Perception

The method through which people comprehend and arrange sensory data to create a significant perception of the environment.