As a Result of Tests of Controls,an Auditor Assessed Control

question 69

Multiple Choice

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

• A)Less than the risk of overreliance,based on the auditor's sample.
• B)Less than the deviation rate in the auditor's sample.
• C)Greater than the risk of overreliance,based on the auditor's sample.
• D)Greater than the deviation rate in the auditor's sample.

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Definitions:

Superinfection

An infection following a previous infection, especially when caused by microorganisms that are resistant or have become resistant to the antibiotics used earlier.

Prefix

A word, letter, or number placed before another, often to modify or alter its meaning.

Peri-

A prefix meaning around or surrounding, often used in medical terms.

Prefix

A word, letter, or number placed before another to alter its meaning or to form a new word, such as 'un-' in 'unlikely' or 'bio-' in 'biographical'.