One of the Factors Considered by the Auditor in Determining

question 49

Multiple Choice

One of the factors considered by the auditor in determining if there is a need for additional detailed tests of controls is

• A) evaluation of substantive tests.
• B) evidence provided by other tests.
• C) timing of audit tests.
• D) availability of qualitative and quantitative audit evidence.

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Definitions:

RNA Viruses

Viruses that have RNA (ribonucleic acid) as their genetic material, capable of causing various diseases by infecting living cells.

Plasma Membrane

The semipermeable membrane surrounding the cytoplasm of a cell, involved in regulating the entry and exit of substances.

Capsid

The protein shell of a virus that encloses its genetic material, playing a key role in the infection of host cells.

Nucleic Acid Core

The essential component of a virus, comprising either DNA or RNA, that contains the genetic information necessary for replication.