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:

Descriptive Traits

Characteristics that are used to describe a person's behavior or attributes in a straightforward and objective manner.

Cardinal Traits

Dominant personality traits that influence most of a person's behaviors and attitudes, according to the theory of Gordon Allport.

Stages of Development

A theory in psychology that proposed human growth occurs in predictable phases, each with its own set of challenges and accomplishments, often associated with the work of Erik Erikson and Jean Piaget.

Rational Coper

An individual who uses logic and reasoning to face and solve problems, effectively managing emotions and behaviors in challenging situations.