In Addition to Evaluating the Frequency of Deviations in Tests

question 63

Multiple Choice

In addition to evaluating the frequency of deviations in tests of controls, an auditor should also consider certain qualitative aspects of the deviations. The auditor most likely would give broader consideration to the implications of a deviation if it was:

• A)the only deviation discovered in the sample.
• B)identical to a deviation discovered during the prior year's audit.
• C)caused by an employee's oversight.
• D)initially concealed by a forged document.

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Definitions:

Stressful Experiences

Events or situations that cause strain or tension, potentially leading to negative emotional or physical responses.

Norepinephrine

A neurotransmitter and hormone involved in the body's fight or flight response, affecting attention, heart rate, and other physiological functions.

Acetylcholine

A neurotransmitter in the brain and body that is involved in many functions, including muscle movement and memory.

Serotonin

A neurotransmitter that contributes to feelings of well-being and happiness, also playing roles in sleep, digestion, and mood regulation.