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:

Perceptual Set

A tendency to perceive or notice some aspects of the available sensory data and ignore others, influenced by expectation or prior experience.

Facial Image

A visual representation of a person's face, often used for identification purposes.

Masking Stimulus

A noise or signal used in sensory experiments to interfere with or "mask" the perception of another stimulus, to study sensory thresholds and attention.

Weber's Law

A principle in psychology that states the smallest change in a stimulus that can be detected is a constant proportion of the original stimulus.