The Auditor Must Consider Internal Control When Considering Whether to Rely

question 70

True/False

The auditor must consider internal control when considering whether to rely on substantive analytical procedures.

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Definitions:

Cultural Insensitivities

Refers to actions or behaviors that show a lack of awareness or respect for other people's cultures and traditions, often leading to misunderstanding and offense.

Cultural Discontinuities

Gaps or inconsistencies that arise when different cultural backgrounds lead to misunderstandings or conflicts in values, expectations, or behaviors.

Unexamined Assumptions

Preconceived notions or beliefs that are accepted without questioning or critical analysis.

Cultural Reason

A cultural reason refers to the rationale or motive behind actions, beliefs, or customs, rooted in the traditions or values of a particular society.