If Tests of Controls Indicate That Internal Controls Are Not

question 67

Multiple Choice

If tests of controls indicate that internal controls are not as effective as originally assessed, the auditor will

• A) decrease assessment of control risk.
• B) increase assessment of detection risk.
• C) place less reliance on substantive procedures.
• D) none of the above

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Definitions:

Career Portfolio

A collection of documents and materials that showcase an individual's skills, accomplishments, and experiences, typically used in job applications or career development.

Sustainable Career Advantage

The ability to maintain a competitive edge in one's career over time through continuous learning, adapting to changes, and leveraging personal strengths.

Skills and Capabilities

The abilities and competencies that an individual possesses, which enable them to perform tasks effectively.

Career Portfolio

A collection of documents and artifacts that showcase an individual’s skills, achievements, and experiences relevant to their career.