While Performing a Substantive Test of Details During an Audit

question 55

Multiple Choice

While performing a substantive test of details during an audit, the auditor determined that the sample results supported the conclusion that the recorded account balance was materially misstated.Which of the following is the least likely auditor reaction to this discovery?

• A)Perform expanded audit tests in the relevant areas.
• B)Increase detection risk in the relevant areas.
• C)Increase the sample size.
• D)Take no action until tests of other audit areas are completed.

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Definitions:

Universalization Test

A philosophical concept used in ethics to determine if an action's principle can be applied universally without contradiction.

Universalization Test

A principle in ethics asking whether an action's rationale could be universally applied, contributing to evaluating its moral worth.

Complicity

Involvement as a partner or accomplice, especially in a crime or other wrongful act.

Bio-Hazardous Waste

Waste that is potentially infectious or contains biological materials that pose a risk to human health or the environment.