Which of the Following Is an Accurate Statement Relating to the Extent

question 52

Multiple Choice

Which of the following is an accurate statement relating to the extent of procedures?

• A) If an auditor wants a lower assessed control risk than the preliminary assessed control risk, the number of controls tested increases while the extent of the tests for each control decrease.
• B) The extent of testing depends on the frequency of the operation of the controls.
• C) All controls must be tested only at year-end.
• D) The frequency of testing is the same for both manual and computer controls.

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Definitions:

Hypokalemia

Deficiency of potassium in blood plasma.

IV Therapy

The administration of liquid substances directly into a vein, used for hydration, medication delivery, or nutrient supplementation.

Electronic Controller

A device that regulates the operation of machines or systems using electric or electronic mechanisms.

Hypercalcemia

An excess of calcium in the blood plasma.