Auditors May Identify Conditions During Fieldwork That Change or Support

question 38

Multiple Choice

Auditors may identify conditions during fieldwork that change or support a judgment about the initial assessment of fraud risks.Which of the following is not a condition which should alert an auditor that the initial assessment should be changed?

• A)The subsidiary ledger agrees to the general ledger.
• B)Discrepancies in the accounting records
• C)Unusual relationships between the auditor and management
• D)Missing or conflicting evidence

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Definitions:

Rage

Intense, uncontrolled anger that often leads to aggressive behavior or verbal outbursts.

Harm Model

A conceptual framework used to evaluate the potential negative impacts or dangers associated with a specific action or policy.

Aggression

Behavior characterized by actions or attitudes intended to harm or intimidate another.

Harm Model

A framework used to assess and regulate behaviors or policies based on the potential harm they may cause to individuals or society.