Which of the Following Is Not True with Respect to the Risk

question 128

Multiple Choice

Which of the following is not true with respect to the risk of incorrect acceptance?

• A) This risk provides the auditor an efficiency loss.
• B) This risk results in the auditor's making an incorrect conclusion about the client's account balance or class of transactions.
• C) This risk occurs when the sample results suggest that the account balance is fairly stated.
• D) This risk is controlled by the auditor in determining sample size under monetary unit sampling (MUS).

---

Definitions:

Social Withdrawal

The avoidance of social interactions and situations, often due to anxiety or preference for solitude.

Transference

A phenomenon in psychoanalysis whereby patients project feelings about important people from their past onto the therapist.

Exposure Therapies

Behavioral techniques that expose individuals to anxiety- or fear-related stimuli under carefully controlled conditions to promote new learning.

Computer Technology

The study and application of the design, development, implementation, support, and management of computer-based information systems.