Which of the Following Is Not an Acceptable Course of Action

question 89

Multiple Choice

Which of the following is not an acceptable course of action the audit team can choose when sample evidence suggests that the account balance is materially misstated?

• A)Increase the tolerable misstatement and examine additional items.
• B)Increase the sample size and examine additional items.
• C)Recommend adjustment of the client's account balance.
• D)All of the above are acceptable courses of action.

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Definitions:

Primacy Effect

The tendency to remember information at the beginning of a list better than information in the middle or end.

Recall

The cognitive process of retrieving information from memory without the presence of the original stimulus, often tested in memory and learning experiments.

First Items

The initial elements in a series or list, often given special attention due to their primacy position.

Anterograde Amnesia

An inability to form new memories.