The Statement That Is Most Accurate About the Terminology Applied

Multiple Choice

The statement that is most accurate about the terminology applied to errors identified when applying tests of controls or substantive testing to an audit sample is:

A) an error identified in substantive testing is referred to as an irregularity.
B) an error identified in substantive testing is referred to as a control deviation.
C) an error identified in a test of controls is referred to as a misstatement.
D) an error identified in a test of controls is referred to as a control deviation.