Which of the following is not a factor that might affect the likelihood that a control deficiency
Question:
Which of the following is not a factor that might affect the likelihood that a control deficiency could result in a misstatement in an account balance?
a. The susceptibility of the related assets or liability to loss or fraud.
b. The interaction or relationship of the control with other controls.
c. The financial statement amounts exposed to the deficiency.
d. The nature of the financial statement accounts, disclosures, and asser- tions involved.
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Related Book For
Auditing And Assurance Services
ISBN: 9780073527086
7th Edition
Authors: William MessierSteven Glover
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