Inherent Risk Is The

question 64

Multiple Choice

Inherent risk is the:

• A)probability that some accounts are more susceptible to misstatement than others.
• B)probability that the client's internal control policies and procedures will fail to detect material misstatements.
• C)probability that material misstatements have occurred in transactions entering the accounting system used to develop financial statements.
• D)probability that the auditor may not detect material misstatements in the financial statements.

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Definitions:

Diastolic Pressure

The lower number in a blood pressure reading, representing the pressure in the arteries when the heart rests between beats.

Dyspnea

Difficulty in breathing or shortness of breath, often indicative of a medical condition.

Mercury Sphygmomanometers

Blood pressure measurement devices that use mercury in a column to indicate pressure and are known for their accuracy.

Head Circumference

A measurement around the largest part of the head, usually taken to monitor brain growth in infants and children.