The Risk That an Auditor's Procedures Will Lead to the Conclusion

question 16

Multiple Choice

The risk that an auditor's procedures will lead to the conclusion that a material misstatement does not exist in an account balance when,in fact,such misstatement actually does exist is ________.

• A)audit risk
• B)inherent risk
• C)control risk
• D)detection risk

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Definitions:

Filum

A slender thread-like structure, especially one found in the anatomy of animals, such as the filum terminale in the human spine.

Fillet

A piece of meat or fish that has been stripped from the bone, often prepared for cooking.

Embryo

An early stage in the development of organisms, in humans this covers the first eight weeks following fertilization.

Obstetrics

The medical specialty dealing with childbirth and care of the mother.