As a Result of Tests of Controls, an Auditor Incorrectly

question 58

Multiple Choice

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

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

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Definitions:

Communicative Language

The use of language to transfer information through speaking, writing, or other mediums.

Sign Language

A language that uses manual communication, body language, and facial expressions rather than sound to convey meaning, predominantly used by the deaf and hard of hearing.

Language Acquisition

The natural, unconscious process by which humans learn to comprehend and produce language, typically occurring in early childhood.

Synaptic Pruning

The process during brain development where extra neurons and synaptic connections are eliminated to increase the efficiency of neuronal transmissions.