[levhelm]

Can somebody please help me understand the concept of “overall response?” Thanks!

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Providing more supervision during an audit of a nonissuer in response to assessed risks of material misstatement at the financial statement level is an example of

A. A substantive response.

B. Further audit procedures.

C. Tests of controls.

D. An overall response.

Answer: D. (CPAexcel’s explanation does not give much detail beyond the fact that this concept is part of the AICPA Professional Standards.)

Passed