Detection Risk Refers to

question 47

Multiple Choice

Detection risk refers to

• A) the susceptibility of an assertion to a material misstatement, assuming there are no related controls.
• B) the risk that the auditor's testing procedures will not be effective in detecting a material misstatement.
• C) the risk that a client's system of internal controls will not prevent or detect a material misstatement.
• D) none of the above

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Definitions:

Personality Disorders

A type of mental disorder characterized by enduring maladaptive patterns of behavior, cognition, and inner experience.

Neurotic Disorders

Psychological disorders characterized by anxiety or fear that is out of proportion to the situation causing it, without a clear physical cause.

Adjustment Disorders

Psychological responses to identifiable stressors, resulting in emotional or behavioral symptoms that exceed what would normally be expected.

Mood Disorders

Mental health conditions characterized by disturbances in a person's emotional state, leading to periods of excessive sadness or unexplained elation.