Why Is the Auditor More Concerned with Controlling the Exposure

question 100

Multiple Choice

Why is the auditor more concerned with controlling the exposure to the risk of incorrect acceptance than with the risk of incorrect rejection?

• A)Only the risk of incorrect acceptance results in an incorrect decision by the auditor.
• B)The risk of incorrect rejection is not related to the auditor's substantive procedures.
• C)The risk of incorrect rejection can be controlled by performing substantive procedures during the interim period.
• D)The risk of incorrect acceptance may ultimately result in the auditor incorrectly issuing an unmodified opinion on the client's financial statements.

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Definitions:

Sexual Desire

In the sexual response cycle, an urge or inclination to engage in sexual activity.

Squeeze Technique

A method used to delay ejaculation by squeezing the penis near the base to reduce erection momentarily.

Premature Ejaculation

A sexual dysfunction characterized by ejaculation that occurs sooner than desired, either before or shortly after sexual penetration.

Sexual Orientation

An enduring pattern of romantic or sexual attraction towards persons of the opposite sex, the same sex, both sexes, or neither.