When the Auditor Decides to Include Controls Testing in Their

question 83

Multiple Choice

When the auditor decides to include controls testing in their audit strategy, they select those controls that

• A) are the easiest to test.
• B) provide the most efficient and effective audit evidence.
• C) provide no assurance that the controls operated effectively throughout the period of reliance.
• D) provide the least efficient and effective audit evidence.

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Definitions:

Munich Crisis

An event in 1938 where European powers, including Britain and France, conceded to Nazi Germany's annexation of Czechoslovakia's Sudetenland in an attempt to avoid war.

Appeasement

A diplomatic policy aimed at avoiding conflict by making concessions to another nation.

U.S. Air Forces

The aerial warfare service branch of the United States Armed Forces, responsible for conducting air operations in defense of the country and its interests.

Nazi-Soviet Nonaggression Pact

An agreement signed in 1939 between Nazi Germany and the Soviet Union, promising not to engage in military action against each other, which was broken when Nazi Germany invaded the Soviet Union in 1941.