While Performing a Substantive Test of Details During an Audit

question 16

Multiple Choice

While performing a substantive test of details during an audit, the auditor determined that the sample results supported the conclusion that the recorded account balance was materially misstated. It was, in fact, not materially misstated. Such a situation illustrates the risk of:

• A)incorrect rejection.
• B)incorrect acceptance.
• C)assessing control risk too high.
• D)assessing control risk too low.

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Definitions:

Polish Christians

A religious demographic in Poland primarily adhering to Christianity, with the majority being Roman Catholic, but also including other Christian denominations.

Religious Background

The religious environment or context in which a person was raised or has been influenced by.

Heroism

The qualities of a hero such as courage, bravery, and self-sacrifice for the greater good, often resulting in acts of valor.

Social Category

A Social Category represents a group of people who share a common characteristic or attribute but do not necessarily interact or identify with each other.