At the End of Internal Control Testing,the Auditor May Conclude

question 85

Multiple Choice

At the end of internal control testing,the auditor may conclude that

• A)internal controls are effective in preventing or detecting misstatements for the assertions tested for the significant accounts in the business process
• B)internal controls are effectively designed to prevent or detect misstatements for the significant accounts in the business process
• C)internal controls are not effectively designed for the significant accounts in the business process
• D)internal controls are not effective for the procedures tested for the significant accounts in the business process

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Definitions:

Preference

A greater liking for one alternative over another or others.

Context

The circumstances or settings surrounding an event, statement, or idea, which can significantly impact its meaning and interpretation.

Sentence

A collection of words that forms a complete unit, usually comprising a subject and predicate, and expresses a statement, question, exclamation, or command.

Interpretation

The act of explaining or providing the meaning of something, often involving a personal perspective or analysis.