If the auditor is not using tests of control,then
A)tests of detail must be used.
B)analytical procedures must be used.
C)tests of design of internal controls must at least be used.
D)the auditor will have to qualify the audit opinion.

Question

Quizplus · Accepted Answer

If the auditor is not using tests of control, they must use tests of detail to obtain sufficient and appropriate audit evidence. The purpose of tests of detail is to obtain evidence about the completeness, accuracy, and validity of transactions and account balances. Analytical procedures may be used as a substantive procedure to obtain additional evidence, but they cannot replace tests of detail. Tests of design of internal controls are not necessary if tests of control are not being used. Qualifying the audit opinion is not necessary if the auditor obtains sufficient and appropriate evidence through tests of detail.

If the Auditor Is Not Using Tests of Control,then