If Tests of Controls Support the Control Risk Assessment, Then

question 80

Multiple Choice

If tests of controls support the control risk assessment, then ________ in the audit risk model is increased.

• A) planned detection risk
• B) planned inherent risk
• C) planned fraud risk
• D) planned assurance risk

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Definitions:

Presence of Others

The phenomenon of how an individual's thoughts, feelings, and behaviors can be influenced by the physical or imagined presence of others.

Helping Behavior

Acts performed with the goal of benefiting another person, regardless of the helper's motives.

Conformity

The tendency to align one's attitudes, beliefs, and behaviors with those of a group or social norm.

Normative Influence

The impact of the social environment on individuals' behavior, where people conform to the expectations of a group to be liked, accepted, or to avoid disapproval.