If the auditor intends to assess control risk at a low level, _______.
A)he or she performs more testing than if he or she is planning to obtain only limited assurance from tests of controls
B)he or she performs less testing than if he or she is planning to obtain only limited assurance from tests of controls
C)he or she performs the same amount of testing if he or she is planning to obtain only limited assurance from tests of controls
D)he or she performs more testing than if he or she is planning to obtain unlimited assurance from tests of controls

Question

Quizplus · Accepted Answer

If the auditor intends to assess control risk at a low level, he or she needs to have a high degree of assurance regarding the effectiveness of controls. Therefore, the auditor needs to perform more testing to obtain that high degree of assurance, as opposed to if he or she was planning to obtain only limited assurance from tests of controls.

If the Auditor Intends to Assess Control Risk at a Low