As a Result of Tests of Controls,an Auditor Assessed Control

question 67

Multiple Choice

As a result of tests of controls,an auditor assessed control risk too low and decreased the number of substantive procedures performed.This assessment occurred because the true deviation rate in the population was

• A) More than the risk of overreliance based on the auditor's sample.
• B) More than the deviation rate in the auditor's sample.
• C) Less than the risk of overreliance based on the auditor's sample.
• D) Less than the deviation rate in the auditor's sample.

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Definitions:

Likelihood

The probability or chance that a particular event will occur.

HIV Transmission

The process by which the Human Immunodeficiency Virus (HIV) is spread from one person to another, most commonly through unprotected sexual contact, sharing needles, or from mother to child during birth or breastfeeding.

Living With HIV

The experience of managing life with Human Immunodeficiency Virus, which affects the immune system and can lead to AIDS if not treated effectively.

Precautions

Measures or actions taken in advance to prevent harm or injury, or to ensure safety.