As a Result of Tests of Controls,an Auditor Assessed Control

question 31

Multiple Choice

As a result of tests of controls,an auditor assessed control risk too low and decreased substantive procedures.This assessment occurred because the true deviation rate in the population was

• A) more than the risk of overreliance based on the auditor's sample.
• B) more than the deviation rate in the auditor's sample.
• C) less than the risk of overreliance based on the auditor's sample.
• D) less than the deviation rate in the auditor's sample.

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Definitions:

Cognitive Model

A theoretical framework used in psychology that emphasizes the role of mental processes in understanding and responding to the world.

Substance Use

The consumption of drugs, alcohol, or other chemicals, which can range from casual use to severe substance use disorders.

REBT

Rational Emotive Behavior Therapy; a form of cognitive-behavioral therapy that helps individuals identify and change irrational beliefs that lead to emotional and behavioral issues.

Substance Use Disorder

A medical condition characterized by an uncontrollable use of substances despite harmful consequences to one's health, relationships, and responsibilities.