Which of the Following Is Not a Question an Auditor

question 77

Multiple Choice

Which of the following is not a question an auditor considers in deciding whether to pursue a lower control risk approach prior to substantive testing?

• A)Is the design of the control effective?
• B)Does the control promote operational efficiency?
• C)Is it cost effective to test controls?
• D)Are controls operating effectively?

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Definitions:

Financial Disclosure

The release of financial information by a company to ensure transparency and inform stakeholders about its financial health.

Societal Goal

Refers to the shared objectives or outcomes that a society aims to achieve, such as economic prosperity, social welfare, and environmental sustainability.

Checkoff Provision

A labor union contract clause that requires employers to deduct union dues from employees' paychecks automatically.

Agency Shop Agreement

A labor contract clause requiring employees to either join the union or pay a fee without being forced to become union members.