When an Auditor Increases the Assessed Level of Control Risk

question 67

Multiple Choice

When an auditor increases the assessed level of control risk because certain control procedures were determined to be ineffective,the auditor would most likely increase the:

• A)Extent of tests of controls.
• B)Level of dete procedures.
• C)Level of inherent risk.

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Definitions:

Proton Acceptor

A chemical entity that receives protons (hydrogen ions) in a chemical reaction, often measured in the context of acid-base chemistry.

Covalent Bond

The chemical bond involving shared pairs of electrons; may be single, double, or triple (with one, two, or three shared pairs of electrons, respectively). Compare with ionic bond and hydrogen bond.

OH− Concentration

A measure of the number of hydroxide ions in a solution, influencing its acidity or basicity.

pH

A scale used to specify the acidity or basicity of an aqueous solution, with values ranging from 0 (highly acidic) to 14 (highly basic) and 7 being neutral.