As a Result of Tests of Controls, an Auditor Found

question 29

Multiple Choice

As a result of tests of controls, an auditor found that they had assessed control risk as too low (their planned reliance on internal control was too high) . This assessment occurred because the deviation rate in the sample was:

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

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Definitions:

Paralysis

The loss of the ability to move one or more muscles, often as a result of damage to the nervous system.

Frontal Lobes

The part of the brain located at the front of each cerebral hemisphere and involved in decision making, problem solving, control of purposeful behaviors, consciousness, and emotions.

Learning Disabilities

Neurologically based processing problems that can interfere with learning basic skills and/or executive functioning.

Mental Disorders

Disorders marked by changes in cognition, emotional state, or behavior that cause significant stress and/or hinder normal functioning.