The auditor should identify and include only ________ controls since they will be sufficient to achieve the transaction-related audit objectives and will also provide audit efficiency.
A) key
B) significant
C) material
D) compensating

Question

Quizplus · Accepted Answer

Key controls are those that are sufficient to achieve the transaction-related audit objectives and provide audit efficiency, focusing the auditor's efforts on the most important areas.

The Auditor Should Identify and Include Only ________ Controls Since