As the Acceptable Level of Detection Risk Decreases, an Auditor

question 48

Multiple Choice

As the acceptable level of detection risk decreases, an auditor may change the:

• A)timing of tests of controls by performing them at an interim date rather than at year-end.
• B)nature of substantive procedures from less effective to more effective procedures.
• C)timing of tests of controls by performing them at several dates rather than at one time.
• D)assessed level of risk of material misstatement to a higher amount.

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Definitions:

Electrical Appliances

Devices powered by electricity that perform daily tasks, such as household chores, cooking, or personal grooming.

Autoclave

A pressurized device used to sterilize equipment and supplies by subjecting them to high-pressure saturated steam at 121°C for around 15-20 minutes, depending on the item's size and material.

Unplug

To disconnect from electronic devices or power sources, figuratively implying taking a break from digital or stressful environments.

Peripheral Hard Drive

An external storage device used to store, backup, and transfer data from a computer or other digital devices.