The Factors to Consider When Deciding the Extent of Testing

question 32

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 auditor intends 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:

Disgust

Disgust is an emotional response of revulsion or strong disapproval aroused by something unpleasant or offensive.

Dynamic Traits

Personality characteristics that are adaptive and change in response to different environments or situations.

Love and Forgiveness

Fundamental human emotions and actions that involve deeply caring for someone's wellbeing and releasing feelings of resentment or anger towards that person or oneself.

Lawful and Orderly

Characterizes behavior or systems that operate according to established laws or regulations, ensuring predictability and stability.