Regardless of the Assessed Level of Control Risk,an Auditor of a Nonpublic

question 23

Multiple Choice

Regardless of the assessed level of control risk,an auditor of a nonpublic company would perform some

• A) Tests of controls to determine the effectiveness of internal control policies.
• B) Analytical procedures to verify the design of internal control activities.
• C) Substantive tests to restrict detection risk for significant transaction classes.
• D) Dual-purpose tests to evaluate both the risk of monetary misstatement and preliminary control risk.

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Definitions:

Cervical Caps

Cervical caps are contraceptive devices that fit over the cervix to prevent sperm from entering the uterus, thereby preventing pregnancy.

Diaphragm

A dome-shaped, flexible barrier that fits over the cervix to prevent pregnancy, also a major muscle for respiration.

Spermicide

A chemical product used to kill sperm, utilized as a form of contraception.

Preventing Pregnancy

The use of methods or techniques to avoid conception or birth, including contraception, abstinence, and sterilization procedures.