If an Auditor Concludes That Internal Controls Are Likely to Be

question 81

Multiple Choice

If an auditor concludes that internal controls are likely to be effective, the preliminary assessment of control risk can be reduced, leading to which of the following impacts on the acceptable risk of incorrect acceptance?

• A) reduction in
• B) increase in
• C) elimination of
• D) increase or decrease

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Definitions:

Operant Conditioning

An educational method where behavior intensity is adjusted by using rewards or penalties.

Longitudinal Studies

Research methods that involve observing the same subjects over a period of time, often years or decades.

Biased Sample

A subset of a population selected in a manner where some members of the intended population are less likely to be included than others, potentially leading to skewed outcomes.

Longitudinal Design

A research method in which data is gathered for the same subjects repeatedly over a period of time to observe changes and development.