If Tests of Controls Reveal That Controls Are Sufficiently Effective

question 93

True/False

If tests of controls reveal that controls are sufficiently effective to justify reducing control risk, the auditor is justified in reducing substantive audit tests.

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Definitions:

Due Process Clause

A legal principle that guarantees fair treatment through the normal judicial system, especially as a citizen's entitlement.

Equal Protection

The principle under the Constitution that requires states to govern impartially, not discriminating between different groups of people.

Lemon v. Kurtzman

A 1971 U.S. Supreme Court case that established the Lemon Test for determining the constitutionality of state laws regarding church and state separation.

Excessive Entanglement

Excessive entanglement refers to complex or inappropriate involvement between government and religion, often discussed in the context of violating the Establishment Clause of the US Constitution.