Which of the Following Is Not a Valid Reason for the Performance

question 70

Multiple Choice

Which of the following is not a valid reason for the performance of audit procedures at an interim date?

• A) More time is available for management to correct identified by interim audit testing.
• B) The client company does not retain the records that are needed as audit evidence through the year-end time frame.
• C) Most controls and transactions cannot be audited during busy season.
• D) More time is available for the auditors to concentrate on problem areas, if needed.

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Definitions:

Alcohol Effects

The physiological and psychological impacts that consume alcoholic beverages can have on the human body, including changes in behavior, cognition, and physical function.

Random Assignment

A method used in experiments to allocate participants to different groups purely by chance, minimizing preexisting differences.

Health

The state of complete physical, mental, and social well-being, not merely the absence of disease or infirmity.

Alcohol Users

Individuals who consume alcoholic beverages, either occasionally or regularly.