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:

Tropical Rain Forest

A dense, evergreen forest found in areas with high annual rainfall and no significant dry season, home to a vast diversity of plant and animal species.

High Resilience

A system's or organism's ability to recover from disturbances and maintain functionality.

Non-native Species

Organisms introduced into new habitats where they are not originally from, often causing significant harm to the native ecosystem due to lack of natural predators.

Kudzu

A fast-growing, invasive vine known for its ability to cover trees and shrubs rapidly, native to Asia but also found in parts of the United States.