The Auditor's Principal Objective When Using a Sample of Tests

question 97

Multiple Choice

The auditor's principal objective when using a sample of tests of details of balances is whether the

• A) account balance being audited is fairly stated.
• B) transactions being audited are free of misstatements.
• C) controls being tested are operating effectively.
• D) transactions and account balances being audited are fairly stated.

Understand the legal and ethical foundations of affirmative action and anti-discrimination laws.

Recognize the role of personal and collective responsibility in combating workplace discrimination.

Understand strategies for managing diversity and promoting inclusivity within organizations.

Recognize the effects of unconscious bias on decision-making and interpersonal relationships.

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Definitions:

Weak Internal

Referring to the lack of strength, structure, or robust processes within an organization's internal framework, affecting its effectiveness and efficiency.

Position Power Base

The authority or influence a person holds in an organization or group based on their role or position.

Legitimate

Lawfully recognized or conforming to established rules and standards, having a justified or recognized claim.

Informal

Relating to interactions that occur in a casual or non-official capacity.