If There Have Been No Changes to a Control That

question 26

Multiple Choice

If there have been no changes to a control that a previous audit has found to be working effectively, ________.

• A) an auditor must still test the controls and not place reliance on the prior year's testing
• B) an auditor must still test the controls but not to the same extent as the prior year's testing
• C) an auditor can rely on the prior year's work and not test controls in the current year
• D) an auditor can rely on the prior year's work but should test the controls every few years

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Definitions:

DSM-5

A complete classification system for mental disorders, the Fifth Edition of the Diagnostic and Statistical Manual of Mental Disorders is employed by medical professionals.

Withdrawal

Unpleasant, sometimes dangerous reactions that may occur when people who use a drug regularly stop taking or reduce their dosage of the drug.

Tolerance

The adjustment that the brain and the body make to the regular use of certain drugs so that ever larger doses are needed to achieve the earlier effects.

Substance Use Disorder

A medical condition characterized by an uncontrolled use of a substance despite harmful consequences.