When Misstatements or Deviations from Controls Are Found in Planned

question 47

Multiple Choice

When misstatements or deviations from controls are found in planned procedures, consideration should always be given to:

• A) the need to modify or perform further audit procedures.
• B) the reason for the misstatement or deviation.
• C) both a and b
• D) none of the above.

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Definitions:

Adipose Cells

Cells specialized in storing fat, providing insulation and energy reserves for the body.

Fat

Substance that consists mainly of triglycerides. See saturated fat, unsaturated fat.

Dense Regular Connective Tissue

A type of connective tissue with collagen fibers aligned in parallel, providing high tensile strength in one direction, found in tendons and ligaments.

Tendons

Fibrous connective tissues that attach muscles to bones, transmitting the force created by muscle contraction to the skeleton to enable movement.