Which of the Following Is the Least Important Audit Reason

question 37

Multiple Choice

Which of the following is the least important audit reason for the auditor's obtaining an understanding of a company's internal control?

• A)To serve as a basis for constructive suggestions.
• B)To plan subsequent substantive tests.
• C)To identify types of possible misstatements that may occur.
• D)To consider factors that may affect the risk of material misstatement.

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Definitions:

Leg Exercises

Physical activities focusing on strengthening and improving the mobility of the leg muscles.

Preoperative Preparation

Processes and procedures undertaken before a surgical operation, including medical evaluations, fasting, and medication adjustments.

Post-operative Complications

Health problems that occur after surgery, ranging from minor issues such as mild infections to serious conditions like blood clots or organ failure.

Anaesthetic

Substances used to induce anesthesia, temporarily eliminating sensation or pain in a part of the body or the whole body.