The Risk That, Due to the Application of an Inappropriate

question 69

Multiple Choice

The risk that, due to the application of an inappropriate audit procedure, an auditor will conclude that a material error does not exist in an account balance when, in fact, such error does exist is referred to as:

• A)sampling risk.
• B)control risk.
• C)non-sampling risk.
• D)inherent risk.

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Definitions:

Nonverbal Messages

Communication without words, using gestures, facial expressions, and body movements to convey information or feelings.

Verbal Messages

Communication through spoken words, including tone and emphasis, to convey information or express feelings.

Universal

Pertaining to or applicable to all members of a class, group, or whole.

Metacommunication

Communication about communication, which encompasses the context, tone, and nonverbal cues that influence how the message is interpreted.