Which of the Following Is Not Correct About the Performance

question 71

Multiple Choice

Which of the following is not correct about the performance of tests of controls?

• A)Tests of controls must be performed for every account.
• B)Some tests of controls must be performed to rely upon controls to reduce substantive testing.
• C)The work of the internal auditor can be used to reduce substantive testing.
• D)All of the above are correct.

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Definitions:

Abstract Words

Terms that represent ideas, qualities, or conditions that cannot be directly perceived by the senses, often requiring interpretation.

Interpretation

The process of explaining the meaning of something, especially within a specific context.

Experiences

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Concrete Words

Words that describe physical attributes, objects, or conditions, which are perceptible by the senses.