When an Error or Exception Is Identified During Substantive Testing

question 27

Multiple Choice

When an error or exception is identified during substantive testing, the first response is to:

• A) qualify the audit report.
• B) understand why the error or exception has arisen.
• C) increase the sample size.
• D) report the error or exception to the audit committee.

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Definitions:

Teenage Pregnancy

Teenage pregnancy refers to a pregnancy occurring in an individual who is under the age of 20 at the time of giving birth, presenting unique social, economic, and health challenges.

Child Abuse

Any act by a parent, caregiver, or other individual that results in potential or actual harm to a child, whether physically, psychologically, or sexually.

Microsystems

The immediate environments in which people interact face-to-face, such as families, schools, and peer groups, within the broader context of Bronfenbrenner’s ecological systems theory.

Play School

Play school, also known as preschool, is an educational establishment offering early childhood education to children prior to compulsory education at primary school.