After Performing a Risk Assessment of a Food Processing Company

question 37

Multiple Choice

After performing a risk assessment of a food processing company, Sean Spino has come to the conclusion that he will require more evidence to be obtained by his audit team from
Substantive procedures. Which of the factors below led him to this conclusion?

• A) the level of assurance necessary
• B) the type of evidence required
• C) the nature of the test
• D) the complexity of the client's data capturing systems

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Definitions:

Social Comparison

The comparison of oneself to others in ways that raise one’s self-esteem.

Control Group

A control group is a baseline group in an experiment that does not receive the experimental treatment, allowing researchers to measure the effect of the treatment by comparing it to this group.

Self-Fulfilling Prophecy

A belief or expectation that an individual holds about a future event that manifests because the individual holds it.

Subject Bias

The tendency for study participants to respond or behave in a certain way because they are aware they are being observed or evaluated.