The Relationship Between Risk and the Extent of Testing Is

question 103

Multiple Choice

The relationship between risk and the extent of testing is

• A)As the risk of material misstatement increases,the auditor increases the extent of an audit procedure
• B)As the risk of material misstatement decreases,the auditor decreases the extent of substantive audit procedures and increases internal control testing
• C)As the risk of material misstatement increases,the auditor decreases internal control testing and increases the extent of substantive audit procedures
• D)The auditor may use computer-assisted audit techniques to test an entire population rather than take a sample as the risk of material misstatement increases
• E)The auditor is required to use computer-assisted audit techniques to test an entire population rather than take a sample as the risk of material misstatement increases
• F)both A and B
• G)both A and D

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Definitions:

Zona Pellucida

A thick, transparent coating surrounding an oocyte (egg cell) and early embryo in mammals, playing a key role in fertilization by allowing sperm binding and inducing the acrosome reaction.

Vitelline Envelope

An acellular covering of the eggs of certain animals (e.g., echinoderms), located just outside the plasma membrane.

Granulosa Cells

The somatic cells in the ovary that surround developing female gametes (oocytes) and are involved in hormone secretion and oocyte maturation.

Haploid Chromosome

A set of chromosomes that is half the full set of genetic material, typical of gametes, where each cell contains one complete set of chromosomes.