Which of the Following Is Not a Reason That the Auditor

question 25

Multiple Choice

Which of the following is not a reason that the auditor must gain an understanding of the client's internal control system?

• A)to better understand the client,its risks,and how it manages those risks.
• B)to assess control risk and identify the types of financial statement misstatements that are most likely to occur.
• C)to plan direct tests of account balances to determine if misstatements have occurred.
• D)all are reasons why auditors must gain an understanding of the client's internal control system.

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Definitions:

Attitudes

A settled way of thinking or feeling about something, typically reflected in a person's behavior or actions.

Influences

Forces or factors that have an effect on the actions, behavior, opinions, or development of someone or something.

Mere Exposure Effect

An effect that occurs when people hold a positive attitude toward a stimulus simply because they have been exposed to it repeatedly.

Classical Music

A genre of music that spans a period from roughly the 11th century to the present day, characterized by its complex structure and written in musical notation.