Using the Risk-Based Auditing Approach,when the Auditor Identifies a Control

question 81

Multiple Choice

Using the risk-based auditing approach,when the auditor identifies a control deficiency,the auditor should inquire about

• A)tests of controls.
• B)the feasibility of a systems review.
• C)materiality and inherent risk factors.
• D)compensating controls.

---

Definitions:

Conditioned Stimulus

An initially neutral signal that, upon being linked with an unconditioned stimulus, ultimately elicits a conditioned reaction.

Unconditioned Response

An unconditioned response is an automatic, natural reaction to a stimulus that occurs without prior learning or conditioning.

Conditioned Response

A learned reaction to a previously neutral stimulus, which has become associated with an unconditioned stimulus through classical conditioning.

Unconditioned Stimulus

A stimulus that naturally and automatically triggers a response without any need for learning.