In trying to determine whether there is a need for additional tests of controls, the following factors are considered:
A)Results of inquiries and observations
B)Evidence provided by other tests
C)Changes in the overall control environment
D)All of these answer choices are correct

Question

Quizplus · Accepted Answer

All of these factors should be considered in determining whether additional tests of controls are necessary. Results of inquiries and observations can give insight into the effectiveness of the control environment, evidence provided by other tests can indicate whether controls are functioning properly, and changes in the overall control environment may require additional testing to ensure control effectiveness.

In Trying to Determine Whether There Is a Need for Additional