When Undertaking Tests of Controls Which Are Related to Controls

question 12

Multiple Choice

When undertaking tests of controls which are related to controls built around a major transaction flow, which assertion would be of least interest to the auditor?

• A) Occurrence.
• B) Accuracy.
• C) Cut-off.
• D) Valuation or allocation.

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Definitions:

Salivate

The process of producing saliva in the mouth, often as a response to the sight, smell, or thought of food.

Unconditioned Stimulus

A stimulus that elicits a natural, reflexive response without the need for prior conditioning.

Unlearned Response

A natural, reflexive reaction that occurs without previous conditioning or learning, such as an instinctual or innate behavior.

Classical Conditioning

A conditioning process where two stimuli are paired together multiple times, leading to a response that was first triggered by the second stimulus to later be triggered by the first stimulus.