How do the tests of controls affect substantive tests?


Tests of controls are used by the auditor to measure the strength of the internal control structure. The stronger the internal controls, the lower the control risk, and the less substantive testing the auditor must do.

Business

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Dependency on illegal drugs is not a disability under the American with Disabilities Act.

Answer the following statement true (T) or false (F)

Business

Pat bought a cotton sweater at Ivey's Fashion Store. Sue, the salesperson, told her the sweater was guaranteed not to shrink if washed in cold water by hand. Pat washes the sweater as directed, and it shrinks. Which of the following is correct?

a. Pat has no recourse against the store, because it was only the salesclerk who misrepresented the sweater. b. Sue has apparent authority to make warranties such as the one that she made. Therefore, the store is bound. c. If Sue is only a part-time employee, Ivey has no responsibility for misrepresentations she makes. d. Salesclerks are usually independent contractors. Thus, there is no liability on the part of Ivey.

Business

A manufacturer that wants to make sure that suppliers do not become complacent should use multiple sourcing

Indicate whether the statement is true or false.

Business

Like a bond, common stock provides no specific promise of when and how much you will receive

Indicate whether the statement is true or false.

Business