Which Is Most Likely When the Assessed Level of Control

question 61

Multiple Choice

Which is most likely when the assessed level of control risk increases?

• A)Change from performing substantive procedures at year-end to an interim date.
• B)Perform substantive procedures directed inside the entity rather than tests directed toward parties outside the entity.
• C)Use the maximum number of dual purpose tests.
• D)Use larger sample sizes for substantive procedures.

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Definitions:

Describing Traits

Characteristics or qualities that can be used to differentiate individuals from one another.

Collectivists

Individuals or cultures that prioritize the group’s needs over the needs or desires of each individual.

Individualists

are people who prioritize individual rights, independence, and personal achievements over group goals, often seen in Western cultures.