The Factors to Consider When Deciding the Extent of Testing

question 111

Multiple Choice

The factors to consider when deciding the extent of testing of controls include which of the following?

• A) the persuasiveness of the evidence produced by the control
• B) the degree to which the auditors intend to rely on the control as a basis for limiting their substantive tests
• C) how often the control is performed
• D) all of the above

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Definitions:

Unjust Gains

Profits or benefits obtained under unethical or illegal circumstances that are deemed unfair or illicit.

Exaggerated Advertising

Marketing practices that overstate the qualities, benefits, or effectiveness of a product or service.

Deceptive

Deceptive refers to actions or statements that are intended to mislead or trick individuals, often used in contexts involving fraud or misleading advertising.

Reasonable Consumer

A hypothetical individual in legal and marketing contexts who makes purchasing decisions based on an average level of information, attention, and understanding.