The Factors to Consider When Deciding the Extent of Testing

question 17

Multiple Choice

The factors to consider when deciding the extent of testing of controls include which of the following?

• A)How often the control is performed
• B)The persuasiveness of the evidence produced by the control
• C)The degree to which the auditor intends to rely on the control as a basis for limiting their substantive tests
• D)All of the above

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Definitions:

Social Force

Factors arising from societal norms and cultural values that influence individuals' behaviors, attitudes, and interactions within a community.

Environmental Scanning

The systematic process of collecting, analyzing, and using information about external events and trends which can influence an organization's decision-making process.

Potential Trends

Emerging or possible directions in which a given market, technology, or behavior might develop in the future.

Social Forces

The societal factors that influence and shape individuals' behaviors, beliefs, and attitudes, including culture, norms, and social structures.