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

question 32

Multiple Choice

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

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

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Definitions:

False Belief

An understanding that others can hold beliefs or perspectives that are different from one's own, even if those beliefs are incorrect; a critical aspect of theory of mind.

Mental Perspective

An individual's point of view or way of regarding situations, facts, etc., which impacts their thoughts and behaviors.

Autism Spectrum Disorder

A range of neurodevelopmental conditions characterized by challenges with social communication, repetitive behaviors, and restricted interests.

Comic Strip

A sequence of drawings in boxes that tell an amusing story or a series of jokes.