If the Auditor's Assessment of an Internal Control Is That

question 12

Multiple Choice

If the auditor's assessment of an internal control is that it is effective,what is the effect on the amount of direct testing performed by the auditor?

• A)Increase in direct testing.
• B)decrease in direct testing
• C)No change in direct testing.
• D)Direct testing is not needed.

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Definitions:

Self-Schema

An organized body of knowledge about the self and that shapes one’s behaviors, perceptions, and emotions.

Unconditional Positive Regard

A therapeutic practice where the therapist accepts and supports the client regardless of what the client says or does, based on the concepts of humanistic psychology.

Self-Actualization

Achieving one's full capabilities and talents, viewed as an inherent motivation or necessity across all individuals.

Positive Social Institutions

Organizations or structures in society that promote social well-being, support, and positive outcomes for individuals and communities.