When an Auditor Increases the Planned Assessed Level of Control

question 83

Multiple Choice

When an auditor increases the planned assessed level of control risk because certain control activities were determined to be ineffective, the auditor would most likely increase the:

• A)extent of tests of details.
• B)level of inherent risk.
• C)extent of tests of controls.
• D)level of detection risk.

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Definitions:

Physical Equipment

Tangible items or machinery used for specific purposes, especially in industries or organizations.

Computer System

A combination of hardware, software, and peripherals functioning together to process and manage data.

Microcomputers

Small, relatively inexpensive computers with a microprocessor as their central processing unit, designed for individual use.

Laptop Computers

Portable personal computers featuring an integrated screen and keyboard; designed for mobile use with versatility in function and design.