As the Acceptable Level of Detection Risk Increases, an Auditor

question 31

Multiple Choice

As the acceptable level of detection risk increases, an auditor may change the:

• A)assessed level of control risk from less than high to high.
• B)assurance provided by tests of controls by using a larger sample size than planned.
• C)timing of substantive tests from year-end to an interim date.
• D)nature of substantive tests from less effective to more effective procedures.

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Definitions:

National Celebrity

A person who has achieved widespread recognition and fame within a country, often through entertainment, sports, politics, or other fields of public interest.

Generalization

The process of extending the conclusions from specific instances to broader contexts, or the phenomenon where conditioned responses are triggered by stimuli similar to the original conditioned stimulus.

Unconditioned Response

A reflexive, innate response to a trigger that happens spontaneously, without the need for previous education or conditioning.

Operant Conditioning

A pedagogical method where the adjustment of behavior intensity is conducted through consequence management.