The decision on the part of the auditor to perform substantive tests during the interim period will be based upon:
A) staffing considerations.
B) the cooperation of client personnel, especially internal auditors.
C) audit risk control and cost effectiveness.
D) the approach followed in the past.
E) his or her own availability.

Question

Quizplus · Accepted Answer

Audit decisions, including the timing of substantive tests, are primarily influenced by considerations of audit risk and cost-effectiveness. This ensures that the audit is efficient and that risks are appropriately managed.

The Decision on the Part of the Auditor to Perform