Which Statement Is Correct

question 24

Multiple Choice

Which statement is correct?

• A)Assertions affected by highly objective estimates usually require direct tests of balances.
• B)The materiality of the account totally dictates the substantive procedures to be performed.
• C)The evidence the auditor obtains from risk assessment procedures does not influence the substantive procedures to be performed.
• D)The extent and results of control tests performed by the auditor will influence the substantive procedures to be performed.

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Definitions:

Inattentional Blindness

A psychological phenomenon whereby an individual fails to perceive an unexpected stimulus in plain sight, due to the focus of attention elsewhere.

Selective Attention

The cognitive process of focusing on one particular object or task in the environment while ignoring other irrelevant stimuli.

Blindsight

A condition in which individuals with blindness caused by brain damage can still respond to visual stimuli without consciously perceiving them.

Dual Processing

The principle that our mind operates on two levels: a conscious deliberate level and an unconscious automatic level.