When the Auditor Has Assessed the Level of Control Risk

question 36

Multiple Choice

When the auditor has assessed the level of control risk at less than high, the auditor should document:

• A)the understanding of the entity's internal control elements obtained to plan the audit.
• B)the conclusion and the basis for that conclusion.
• C)the implications for the overall audit strategy.
• D)All of the given answers are correct.

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Definitions:

Unfractured Granite

Unbroken or intact granite rock, typically characterized by its hard, coarse-grained structure without significant cracks or breaks.

Permeability

A measure of how easily fluids can pass through a porous rock or sediment.

Water Table

The level below the Earth's surface at which the ground is fully saturated with water.

Zone of Saturation

The area beneath the Earth's surface where all the pores and fractures of the rock are filled with water.