When an Auditor Chooses Not to Rely on a Client's

question 11

Multiple Choice

When an auditor chooses not to rely on a client's internal controls because the control design is ineffective,which of the following tests are eliminated?

• A)Substantive testing.
• B)Tests of controls.
• C)Tests of details of balances.
• D)Substantive analytical procedures.

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Definitions:

External Factor

An external factor refers to influences from the external environment that impact individuals or organizations, often beyond their control.

Fusiform Face Area

A region in the temporal lobe of the brain that helps us recognize the people we know.

Prosopagnosia

The inability to recognize familiar faces.

Magical Thinking

Belief in causal relationships between actions and events which logically cannot be justified by reason and observation.