When the Auditor Decides to Include Controls Testing in Their

question 34

Multiple Choice

When the auditor decides to include controls testing in their audit strategy,they select those controls that:

• A)provide no assurance that the controls operated effectively throughout the period of reliance.
• B)are the easiest to test.
• C)provide the most efficient and effective audit evidence.
• D)provide the least efficient and effective audit evidence.

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Definitions:

Researchers

Individuals who conduct detailed studies and investigations in order to discover new information or reach new understandings.

History Effects

External events that occur outside of an experiment that can affect the behavior or responses of participants in the study, potentially confounding results.

Control Group

In experimental research, a group of subjects that does not receive the experimental treatment and is used as a baseline to compare the effects of the treatment.

Persuasive Communication

The process of using messages to influence the beliefs, attitudes, or behaviors of others.