Which of the Following Is Not a Valid Basis for Omitting

question 64

Multiple Choice

Which of the following is not a valid basis for omitting an audit test in forming an opinion on the clients financial statements?

• A) the difficulty and expense involved in testing a particular item
• B) the relative risk involved
• C) the degree of reliance on the relevant internal controls
• D) the relationship between the cost of obtaining evidence and its usefulness

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Definitions:

Cerebral Cortex

The outer layer of neural tissue of the cerebrum of the brain, playing a key role in memory, attention, perception, cognition, awareness, thought, language, and consciousness.

Occipital Lobe

The region of the brain located at the back of the head, responsible for processing visual information.

Auditory Canal

A tube-like structure that leads from the outer ear to the eardrum, playing a crucial role in directing sound waves to the inner ear.

Eardrum

A thin membrane that separates the outer ear from the middle ear and vibrates in response to sound waves.