A client's internal control appears strong,but the CPA has elected not to perform any tests of controls.The planned assessed level of control risk is at what level?
A)Zero.
B)Low.
C)Moderate.
D)Maximum.

Question

Quizplus · Accepted Answer

When a CPA decides not to perform any tests of controls, despite the appearance of strong internal controls, they default to assuming that the controls may not be effective. This leads to planning the assessed level of control risk at the maximum level, as they are not relying on the internal controls to prevent or detect material misstatements.

A Client's Internal Control Appears Strong,but the CPA Has Elected