If There Have Been No Changes to a Control That

question 26

Multiple Choice

If there have been no changes to a control that a previous audit has found to be working effectively, ________.

• A) an auditor must still test the controls and not place reliance on the prior year's testing
• B) an auditor must still test the controls but not to the same extent as the prior year's testing
• C) an auditor can rely on the prior year's work and not test controls in the current year
• D) an auditor can rely on the prior year's work but should test the controls every few years

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Definitions:

Abstract Information

Concepts or ideas that are not concrete or tangible but are understood intellectually or represent something symbolically.

Object Permanence

The understanding that objects continue to exist even when they cannot be seen, heard, or touched.

Absorption

The process by which substances are taken up from the environment into the bloodstream or into cells.

Modification

The process of making changes or alterations to something, often to improve it or to adjust it to different conditions.