If the Result Obtained from a Particular Sample for Control

question 113

Multiple Choice

If the result obtained from a particular sample for control and substantive tests of transactions is critical to the formation of an audit opinion, which of the following is the most important to the auditor in concluding of the appropriateness and sufficiency of evidence gathered?

• A) acceptable risk of overreliance
• B) estimated population exception rate
• C) tolerable exception rate
• D) size of the population

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Definitions:

Defensive

A psychological reaction that involves denying or rationalizing away the implications of an uncomfortable truth or reality.

Discontinuing Therapy

Discontinuing therapy refers to the process of ending the therapeutic relationship or counseling sessions, typically when goals are met or due to other reasons.

Immediacy

The quality of bringing one into direct and instant involvement with something, without intermediary.

Influencing Response

Influencing response involves strategies or interventions aimed at changing or affecting another's behavior, thoughts, or feelings.