An Auditor Has Gained a Detailed Understanding of the Client's

question 14

Multiple Choice

An auditor has gained a detailed understanding of the client's system of internal controls and has conducted extensive tests of those controls. She later assesses control risk as low.
What is she planning to perform?

• A) a combined audit strategy
• B) an audit of financial controls
• C) a substantive audit strategy
• D) a modified audit strategy

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Definitions:

Smooth Muscles

Involuntary muscles found in various parts of the body, such as the intestines and blood vessels, that contract and relax without conscious control.

Afferent Nerve Fibres

Sensory nerve fibers that carry impulses towards the central nervous system.

Central Nervous System

The part of the nervous system consisting of the brain and spinal cord, which integrates information and coordinates the activities of all parts of the body.

Endorphin Agonist

A substance that mimics the action of endorphins, neurotransmitters in the brain that reduce pain and elicit feelings of pleasure.