When the Auditor Decides to Include Controls Testing in Their

question 83

Multiple Choice

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

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

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Definitions:

Sleepwalking

A sleep disorder causing people to get up and walk around during deep sleep, often with no memory of the event.

Night Terrors

A sleep disorder causing feelings of terror or dread, typically occurring during non-REM sleep stages, and often accompanied by screaming, sweating, and confusion upon waking.

Insomnia

A sleep disorder characterized by difficulty falling asleep, staying asleep, or obtaining restorative sleep, leading to daytime impairments.

Sleeptalking

A phenomenon where individuals talk during their sleep, often without being aware of it upon awakening.