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:

Aversion Conditioning

A method of behavioral therapy that involves associating a negative reaction with a particular stimulus in order to reduce or eliminate undesirable behavior.

Electric Shock

A sudden discharge of electricity through a part of the body, which can cause injury or trauma depending on its intensity.

Cigarette Case

A small box or container used to carry cigarettes, often made of metal or leather, and sometimes used as a personal accessory.

Systematic Desensitization

A behavioral therapy technique used to gradually reduce phobia or anxiety through the use of relaxation exercises and controlled exposure to the feared object or situation.