An Auditor's Primary Consideration Regarding an Entity's Internal Controls Is

question 45

Multiple Choice

An auditor's primary consideration regarding an entity's internal controls is whether the policies and procedures

• A) Affect the financial statement assertions.
• B) Prevent management override.
• C) Relate to the control environment.
• D) Reflect management's philosophy and operating style.

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Definitions:

Physical Development

Development involving the body’s physical makeup, including the brain, nervous system, muscles, and senses, and the need for food, drink, and sleep.

Cohort

A group of individuals who share a common characteristic typically within a defined period, often used in studies or statistical analyses.

Scientific

Related to or based on the methods and principles of science, emphasizing empirical evidence, and systematic experimentation.

Critical Period

A specific time during development when exposure to certain stimuli or experiences is required for proper development of specific skills or behaviors.