During the audit process steps,when will the auditor conduct tests of controls?
A)when there are poor internal controls
B)if the auditor plans to rely upon them
C)when a substantive audit approach is selected
D)when there are low risks of material error

Question

Quizplus · Accepted Answer

The auditor will conduct tests of controls when they plan to rely upon the internal controls in order to reduce the amount of substantive testing that needs to be performed. If the auditor does not plan to rely upon the controls, they will likely perform more substantive testing. Poor internal controls or low risks of material error are not necessarily triggers for conducting tests of controls.

During the Audit Process Steps,when Will the Auditor Conduct Tests