In Addition to Evaluating the Frequency of Deviations in Tests

question 40

Multiple Choice

In addition to evaluating the frequency of deviations in tests of controls, an auditor should also consider certain qualitative aspects of the deviations. The auditor most likely would give broader consideration to the implications of a deviation if it was

• A) The only deviation discovered in the sample.
• B) Identical to a deviation discovered during the prior year's audit.
• C) Caused by an employee's oversight.
• D) Initially concealed by a forged document.

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Definitions:

Semantic Information

Refers to the meaning and interpretation of words and sentences in a given context.

Morpheme

The smallest grammatical unit in a language that conveys meaning; may be a word or a part of a word, such as a prefix or suffix.

Fast Mapping

the process by which children learn a new word or concept after minimal exposure to it, a testament to the quick cognitive absorbency of children.

Chromium

A chemical element with symbol Cr and atomic number 24, known for its role in glucose metabolism and its potential effects on insulin sensitivity.