After finishing the procedures to obtain an understanding of internal control in an audit engagement,the auditor should perform tests of controls on
A)those controls that the auditor plans to rely upon.
B)those controls in which material weaknesses were identified.
C)those controls that have a material effect upon the financial statement balances.
D)a random sample of the controls that were reviewed.

Question

Quizplus · Accepted Answer

The auditor should perform tests of controls on those controls that the auditor plans to rely upon. This is because the purpose of tests of controls is to obtain evidence on the design and effectiveness of specific controls that the auditor plans to rely upon in order to support a reduced assessed level of control risk.

After Finishing the Procedures to Obtain an Understanding of Internal