Which of the Following Statements Is Incorrect

question 84

Multiple Choice

Which of the following statements is incorrect?

• A) The less frequently a control is performed, the more testing the auditor needs to perform to be satisfied the control is operating effectively.
• B) When other controls related to a particular objective are also in place and are tested, the level of assurance that might be needed from any one control is not as high as if the auditor were relying solely on a single control.
• C) The less frequently a control is performed, the less testing the auditor needs to perform to be satisfied the control is operating effectively.
• D) The results of the tests in prior audits and the current audit to date affect the perception of risk.

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Definitions:

Positivist Perspective

A viewpoint in sociology that emphasizes the use of scientific methods to study and understand society and human behavior.

Absolutism

A political theory that holds all power should be vested in one ruler or other authority, with no checks or balances.

Deviant Behavior

Actions or behaviors that violate social norms or expectations, often resulting in negative social judgments.

Rich and Powerful

Individuals or groups possessing considerable financial wealth and significant influence over social or political matters.