If the Auditor Finds Extensive Control Test Deviations and Significant

question 33

Multiple Choice

If the auditor finds extensive control test deviations and significant misstatements while performing substantive tests of transactions and substantive analytical procedures,

• A) the cost of the audit should decrease.
• B) the auditor will conclude that internal controls are effective.
• C) extensive tests of details of balances will need to be performed.
• D) all of the above.

---

Definitions:

Norms

Shared expectations or rules within a society or group regarding appropriate behaviors or thought processes.

Culturally Competent

The ability to understand, communicate with, and effectively interact with people across cultures.

Magicoreligious Theory

Refers to the belief that health and illness are controlled by supernatural forces.

Supernatural Forces

Supernatural forces refer to entities or powers that are beyond scientific understanding or the laws of nature, often involved in religious or spiritual belief systems.