When Control Risk Is Assessed as High the Auditor Needs

question 104

Multiple Choice

When control risk is assessed as high the auditor needs to:

• A)perform more tests of controls.
• B)perform more direct testing of account balances.
• C)perform significantly fewer tests of controls.
• D)perform significantly less testing of account balances.

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Definitions:

Psychosocial

Pertaining to the influence of social factors on an individual's mind or behavior, and the interrelation of behavioral and social factors.

Self-Concept Diagnosis

A clinical assessment focusing on how an individual views themselves, including their identity and self-esteem.

Ineffective Coping

An inability to appropriately manage personal stress, emotions, or challenges leading to poor mental or physical health outcomes.

Self-Esteem

An individual's subjective evaluation of their own worth, encompassing beliefs and emotions about oneself.