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.

---

Definitions:

Stereocilia

Hairlike projections on the surface of certain cells, involved in sensory reception, particularly in the inner ear for hearing.

Basilar Membrane

A crucial structure in the cochlea of the inner ear, responsible for converting sound vibrations into neural signals.

Lateral Line Organs

Sensory organs found in aquatic vertebrates, used to detect movements and vibrations in the surrounding water.

Proprioceptors

Sensory receptors found in muscles and tendons that provide information about body position and movement.