Tests of controls are conducted when:
A) control risk may be higher than the initial assessment.
B) the auditor determines that substantive testing is not effective.
C) controls are expected to be operating effectively.
D) controls are not operating as effectively as initially assessed.

Question

Quizplus · Accepted Answer

Tests of controls are conducted when the auditor expects that the controls are operating effectively and wants to confirm this expectation to reduce substantive testing.

Tests of Controls Are Conducted When