As a Result of Tests of Controls, an Auditor Over

question 53

Multiple Choice

As a result of tests of controls, an auditor over relied on internal control and decreased substantive testing. This overreliance occurred because the true deviation rate in the population was:

• A)less than the risk of assessing control risk too low on the auditor's sample.
• B)less than the deviation rate in the auditor's sample.
• C)more than the risk of assessing control risk too low on the auditor's sample.
• D)more than the deviation rate in the auditor's sample.

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Definitions:

Reliable

The consistency of a measure or test over time, ensuring that it produces stable and consistent results.

Psychological Test

A standardized measure of a sample of a person's behavior or mental processes, often used to assess aspects of personality, intelligence, or specific abilities.

Established Standards

Officially recognized criteria or benchmarks that are widely accepted and used for comparison or judgment.

Test-Retest Reliability

A measure of the consistency of a psychological test or assessment over time, indicating the stability of the results upon repeated applications.