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NEW QUESTION: 1
As the acceptable level of detection risk increases, an auditor may change the:
A. Assessed level of control risk from low to high.
B. Timing of substantive tests from year-end to an interim date.
C. Assurance provided by tests of controls by using a larger sample size than planned.
D. Nature of substantive tests from a less effective to a more effective procedure.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. As the acceptable level of detection risk increases, the assurance (effectiveness)
that must be provided from substantive tests can decrease. Thus the auditor may change the timing of
substantive tests from year-end to an interim date.
Choice "A" is incorrect. The assessed level of control risk is used to determine the acceptable level of
detection risk, not vice versa.
Choice "B" is incorrect. The acceptable level of detection risk affects the nature, timing and extent of
substantive audit procedures, not control tests.
Choice "D" is incorrect. As the acceptable level of detection risk increases, the level of assurance required
from substantive tests decreases, and therefore the substantive procedures need not be as effective.
NEW QUESTION: 2
When gathering requirements for work flows, which business process might require a manager approval?
A. When a business process is defined for contractor address change
B. When a business process is defined to approve last name change due to marriage
C. When a business process is defined for an employee vacation request approval
D. When a business process is defined for an application owner to be notified on account deletions
Answer: B
NEW QUESTION: 3
与えられた:
出力は何ですか?
A. 0
B. 1
C. 2
D. 例外
Answer: C
Explanation:
