As the Acceptable Level of Detection Risk Decreases,an Auditor May

question 31

Multiple Choice

As the acceptable level of detection risk decreases,an auditor may change the

• A) Timing of tests of controls by performing them at an interim date rather than at year-end.
• B) Nature of substantive procedures from less effective to more effective procedures.
• C) Timing of tests of controls by performing them at several dates rather than at one time.
• D) Assessed level of risk of material misstatement to a higher amount.

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Definitions:

Human Embryo

The early stage of human development, from fertilization until approximately the eighth week, when it is then referred to as a fetus.

Stem Cells

Undifferentiated cells capable of giving rise to indefinitely more cells of the same type, and from which certain other kinds of cell arise by differentiation.

Genetic Screening

The testing of individuals or populations for specific genetic disorders, traits, or susceptibilities, often used to inform healthcare decisions.

Public Health Programs

Initiatives or services provided by governments or organizations aimed at promoting, protecting, and restoring the health of the population.