The Auditor's Primary Concern with Regard to Internal Controls Is

question 34

Multiple Choice

The auditor's primary concern with regard to internal controls is ________.

• A)the degree to which the internal controls are working as designed
• B)the possibility of an inherent risk that has to be controlled
• C)the impact the controls have on the accuracy of the accounting records
• D)the amount of substantive work to be saved by testing controls instead

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Definitions:

Radiopaque

Impenetrable to the X-ray or other forms of radiation.

Impenetrable

Impossible to pass through or enter, often used to describe dense materials or abstract concepts like complex theories.

Radiation

The emission of energy as electromagnetic waves or as moving subatomic particles, especially high-energy particles that cause ionization.

Mammogram

An X-ray examination of the breast used to detect and diagnose breast diseases, especially breast cancer, in women.