If the Upper Limit Rate of Deviation Exceeds the Tolerable

question 56

Multiple Choice

If the upper limit rate of deviation exceeds the tolerable rate of deviation,the auditor would most likely:

• A)Accept the account balance as fairly stated.
• B)Reject the account balance as fairly stated.
• C)Increase the planned effectiveness of substantive procedures.
• D)Not increase the planned effectiveness of substantive procedures.

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Definitions:

Resistance

The refusal to accept or be changed by something.

Adherence

The act of following or sticking to a plan, instruction, or set of rules.

Organizational Politics

Behavior that is not formally sanctioned by the organization and that is focused on maximizing our self-interest, often at the expense of the organization or other employees.

Coalition Building

is the process of forging alliances or partnerships among groups or individuals to achieve shared goals or address common issues.