In Addition to Evaluating the Frequency of Deviations in Tests

question 63

Multiple Choice

In addition to evaluating the frequency of deviations in tests of controls, an auditor should also consider certain qualitative aspects of the deviations. The auditor most likely would give broader consideration to the implications of a deviation if it was:

• A)the only deviation discovered in the sample.
• B)identical to a deviation discovered during the prior year's audit.
• C)caused by an employee's oversight.
• D)initially concealed by a forged document.

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Definitions:

Global Level

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Reviews

Evaluations or assessments of products, services, or performances, often published online or in print media.

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