In Testing Controls, an Overreliance on Internal Controls That Reduces

question 90

Multiple Choice

In testing controls, an overreliance on internal controls that reduces substantive tests and increases the likelihood of not detecting a material misstatement occurs because:

• A)true deviation in the population was less than the sample.
• B)true deviation in the population was greater than the sample.
• C)auditor judgment was flawed.
• D)it is inherent in the audit risk model.

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Definitions:

Endocrine System

A network of glands that produce and release hormones directly into the bloodstream to regulate vital body functions, including growth, metabolism, and reproduction.

Brainstem

The structure that connects the cerebrum of the brain to the spinal cord, regulating vital functions including breathing, heart rate, and blood pressure.

Mammillary Bodies

Mammillary Bodies are a pair of small rounded bodies located on the undersurface of the brain that are part of the limbic system and involved in memory recall processes.

Reproductive Hormones

Chemical substances produced by the body that regulate reproduction, including sexual development and function.