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IIA

IIA-CFSA · Question #14

Which of the following is a limitation in an audit that affects auditors' ability to detect material misstatements?

The correct answer is B. The use of testing. See the full explanation below for the reasoning.

Question

Which of the following is a limitation in an audit that affects auditors’ ability to detect material misstatements?

Options

  • AScope of an audit
  • BThe use of testing
  • COver- generalization
  • DUnidentifiable risks

How the community answered

(39 responses)
  • A
    3% (1)
  • B
    79% (31)
  • C
    5% (2)
  • D
    13% (5)

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