Which of the Following Is Not a Valid Basis for Omitting

question 68

Multiple Choice

Which of the following is not a valid basis for omitting an audit test in forming an opinion on the clients financial statements?

• A)The difficulty and expense involved in testing a particular item
• B)The relative risk involved
• C)The degree of reliance on the relevant internal controls
• D)The relationship between the cost of obtaining evidence and its usefulness

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Definitions:

Punished Behavior

Actions or responses that are decreased in frequency or likelihood due to the application of an adverse stimulus or punishment.

Causal Attribution

The process of evaluating the causes of behaviors and events, attributing them to internal or external factors.

Global Assumption

Broad, generalized beliefs that individuals hold about themselves, others, and the world, which shape their perceptions and behaviors.

Degradation

The act or process of degrading or being degraded, often referring to a reduction in dignity, respect, or reputation.