Which One of the Following Statements Is True? in Deciding

question 111

Multiple Choice

Which one of the following statements is true? In deciding on substantive tests of transactions,

• A) some procedures are commonly employed on every audit regardless of the circumstances.
• B) all procedures are dependent on the adequacy of the controls and the results of the tests of controls.
• C) results obtained in the prior year's audit will not affect the procedures used this year.
• D) the materiality of the item will not influence the choice of procedures used.

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Definitions:

Ontogenetic Adaptation

A trait or behavior that has evolved because it contributes to survival and normal development; in one view, infant emotions are ontogenetic adaptations.

Harriet Oster

A researcher known for her work in developmental psychology, particularly in the area of emotional expression in infants.

Normally Responsive Manner

A typical or expected way of responding or reacting to stimuli or interactions in a healthy and functional manner.

Deliberate Attempts

Actions that are consciously and intentionally made to achieve a specific goal or outcome.