When an Auditor Increases the Planned Assessed Level of Control

question 19

Multiple Choice

When an auditor increases the planned assessed level of control risk because certain control procedures were determined to be ineffective, the auditor would most likely increase the ________.

• A) extent of tests of details
• B) level of inherent risk
• C) extent of tests of controls
• D) level of detection risk

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Definitions:

Trichlorobenzene Isomers

Compounds with the chemical formula C6H3Cl3, consisting of a benzene ring substituted with three chlorine atoms, existing in different structural configurations.

Aromatic

Refers to organic compounds that contain one or more benzene rings in their structure, characterized by their stability and aromaticity.

Antiaromatic

Compounds that are cyclic, conjugated, and contain a certain number of π-electrons that lead to instability according to Huckel's rules.

Nonaromatic

Refers to organic compounds that do not possess the delocalized pi-electron system characteristic of aromatic compounds, often resulting in different chemical properties.