In addition to evaluating the frequency of deviations in tests of controls, an auditor should also consider certain qualitative aspects of the deviations. The auditor most likely would give broader consideration to the implications of a deviation if it was:
A)the only deviation discovered in the sample.
B)identical to a deviation discovered during the prior year's audit.
C)caused by an employee's oversight.
D)initially concealed by a forged document.

Question

Quizplus · Accepted Answer

If a deviation was initially concealed by a forged document, this would indicate a deliberate attempt to conceal the deviation and could indicate potential fraud. Therefore, the auditor would give broader consideration to the implications of such a deviation. The other choices do not necessarily indicate a higher level of risk or potential fraud.

In Addition to Evaluating the Frequency of Deviations in Tests