Which of the Following Is Not True Regarding Appropriate Tests

question 25

Multiple Choice

Which of the following is not true regarding appropriate tests of controls?

• A)The auditor selects controls that are important to the auditor's conclusion about whether the organization's controls adequately address the assessed risk of material misstatement for the relevant debt and equity accounts.
• B)The client's audit committee selects controls that are important to the auditor's conclusion about whether the organization's controls adequately address the assessed risk of material misstatement for the relevant debt and equity accounts.as of the client's year end.
• C)The auditor will select both entity-wide and transaction controls for testing.
• D)If the auditor wants to rely on controls for the financial statement audit,the auditor would test the operating effectiveness of those controls throughout the year.

---

Definitions:

Developmentalists

Researchers or practitioners who study the psychological growth and development processes throughout the human lifespan.

Diana Baumrind

A developmental psychologist known for her research on parenting styles and their effects on children.

Social Competence

The ability of an individual to interact effectively with others in various social contexts, demonstrating acceptable and adaptive behavior.

Authoritative

Refers to an approach, particularly in parenting or leadership, characterized by a balance between demandingness and responsiveness.