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:

On-time Rates

A measure, typically in percentage, indicating the frequency with which an event (such as a flight or delivery) occurs at the scheduled time.

Scheduled Deliveries

The planning and implementation of delivering goods at predetermined times.

On-time Rates

The percentage or proportion of occurrences that happen within a predetermined time frame, often used in the context of transportation or delivery.

Scheduled Deliveries

Scheduled deliveries refer to the planned transportation of goods or services to a specific location at a predetermined time, often used in logistics and supply chain management to ensure timely distributions.