How are tests of controls affected when the auditor decides to assess control risk at the maximum level?
A) increased in number
B) reduced in number
C) not performed
D) unchanged from prior planned settings

Question

Quizplus · Accepted Answer

When the auditor decides to assess control risk at the maximum level, it means that the auditor does not rely on the client's internal controls and intends to perform substantive procedures to achieve audit objectives. Therefore, tests of controls are not performed, and the auditor's attention shifts towards performing substantive procedures.

How Are Tests of Controls Affected When the Auditor Decides