Auditors Use Attributes Sampling in Assessing the Effectiveness of a Client's

question 95

Multiple Choice

Auditors use attributes sampling in assessing the effectiveness of a client's internal controls to determine:

• A)The extent to which internal controls are operating as intended to prevent or detect misstatements.
• B)The degree of inherent risk associated with various account balances or classes of transactions.
• C)The degree of risk present in the client's business environment.
• D)The accuracy of the client's account balances or classes of transactions.

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Definitions:

Dangerous

Involving potential risk, harm, or danger to someone’s safety or health.

Disruptive Mood Dysregulation Disorder

A disorder in children characterized by immature and inappropriate temper outbursts that are grossly out of proportion to a situation in intensity and duration.

Temper Outbursts

Sudden, uncontrolled expressions of anger, frustration, or other emotions, often seen in young children but can occur at any age.

Diagnostic Criterion

A specific symptom or characteristic used as part of a set of criteria to identify and diagnose a particular disease or disorder.