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:

News Release

An official statement issued to the media to announce something publicly, often used to disseminate information about corporate or organizational news.

Backgrounder

A written document, usually part of a media kit, that provides additional information on an organization and its situation to help a media worker craft a story.

Golden Rule

A moral or ethical principle that suggests treating others as one would wish to be treated themselves, often emphasized in various religious and philosophical traditions.

Inverted Pyramid

A method of writing used in news articles where information is presented in descending order of importance.