One of the Auditor's Primary Concerns with Regard to Internal

question 40

Multiple Choice

One of the auditor's primary concerns with regard to internal controls is ________.

• A) the degree to which the internal controls are working as designed
• B) the possibility of an inherent risk that has to be controlled
• C) the impact the controls have on the accuracy of the accounting records
• D) the amount of substantive work to be saved by testing controls instead

---

Definitions:

Free Services

Services provided without requiring payment from the recipient.

Law Reviews

Scholarly journals focusing on legal issues, typically edited by students at law schools.

Supreme Court Decision

A final ruling handed down by the highest court in a jurisdiction, setting a precedent and often resolving important legal questions.

Federal District Court Decision

An official judgment or ruling handed down by a federal district court, the trial-level courts in the U.S. federal court system.