The Auditor Faces a Risk That the Audit Will Not

question 11

Multiple Choice

The auditor faces a risk that the audit will not detect material misstatements in the financial statements. In regard to minimizing this risk, the auditor primarily relies on:

• A) Substantive procedures.
• B) Tests of controls.
• C) Internal control.
• D) Statistical analysis.

---

Definitions:

Special Cells

Unique or specialized cells that perform specific functions within an organism, such as nerve cells, muscle cells, or stem cells.

Acid Deposition

Acid deposition refers to the falling of acids and acidifying compounds from the atmosphere to the earth's surface, leading to environmental harm such as damage to forests and lakes.

Terrestrial Ecosystems

Ecosystems found on land, characterized by distinct biotic communities and interaction with their physical environment.

pH Level

A numeric scale used to specify the acidity or basicity of an aqueous solution, with values ranging from 0 (very acidic) to 14 (very basic), and 7 being neutral.