As the Acceptable Level of Detection Risk Increases, an Auditor

question 20

Multiple Choice

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

• A)assessed level of control risk from a lower level to a higher level.
• B)assurance provided by tests of controls by using a larger sample size than planned.
• C)timing of substantive procedures from year-end to an interim date.
• D)nature of substantive procedures from less effective to more effective procedures.

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Definitions:

Method Test

A procedure designed to validate the functionality of a specific method in a codebase, ensuring it operates as expected.

Bottom-Up Test

A testing approach where the lowest levels of software components are tested first, and higher-level components are tested step by step after that.

ToString Method

The toString method in Java is used to create a String representation of an object, often overridden in classes to provide a meaningful description of an object.

Equals Method

A method in Java used to compare the contents of two objects for equality, rather than comparing their references.