The auditor is most likely going to perform audit data analytics (ADA) as a substantive test when the auditor has _______.
A)performed tests of controls and concluded that the entity has strong controls
B)performed tests of controls and concluded that the entity has weak controls
C)completed the audit and is ready to issue the audit report
D)confirmed the procedures to be conducted with the internal audit function

Question

Quizplus · Accepted Answer

Audit data analytics (ADA) as a substantive test is more likely when strong controls are present, as it allows the auditor to rely on those controls and use ADA to efficiently gather substantive evidence.

The Auditor Is Most Likely Going to Perform Audit Data