Which Assertions and Controls Must Be Tested by the Auditor

question 65

Multiple Choice

Which assertions and controls must be tested by the auditor?

• A)All controls and assertions must be tested.
• B)A sample of controls and assertions must be tested.
• C)Material controls and assertions must be tested.
• D)The majority of controls and assertions of the client must be tested.

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Definitions:

Confounding Results

Outcomes in research that cannot be accurately attributed to the variables under examination because of the influence of extraneous variables.

Independent Variable

A variable that is manipulated in an experiment to investigate its effect on a dependent variable.

Identical Conditions

Conditions that are exactly the same in every way, often used in experiments to ensure consistency.

Visual Feedback

Information provided visually that informs the user or viewer about the outcomes of actions, responses, or changes in the environment or system.