If the Auditor Initially Considers the Internal Control Environment Risky

question 37

Multiple Choice

If the auditor initially considers the internal control environment risky, but later during the audit concludes it to be adequate as a result of substantive procedures, the auditor:

• A) should reflect the new assessment in its report on ICFR.
• B) should increase substantive testing.
• C) should issue a new opinion on the financial statements.
• D) should issue a new opinion on the ICFR.

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Definitions:

Health And Safety

Encompass measures and protocols implemented to ensure the physical well-being and security of individuals in various environments.

Moral Right To Life

The fundamental belief that every human being has an inherent right to live and should not be unjustly deprived of life.

DNA

DNA, or deoxyribonucleic acid, is the hereditary material in humans and almost all other organisms that carries genetic information.

Fetus Viability

The point in pregnancy at which a fetus possesses the capacity to survive outside the uterus, generally considered to be around 24 weeks of gestational age.