The procedures used to gain an understanding of internal control do not vary from client to client.

Question

Quizplus · Accepted Answer

The procedures used to gain an understanding of internal control may vary from client to client depending on the nature of the client's operations, the size of the company, and the complexity of its internal control system. The auditor must determine the procedures that are appropriate for each individual client based on these factors.

The Procedures Used to Gain an Understanding of Internal Control