If required under special circumstances, an auditor must step in at an audit client and establish and maintain the audit client's system of internal controls to ensure reliable financial reporting.

Question

Quizplus · Accepted Answer

An auditor's role is to independently assess the effectiveness of an audit client's internal controls, not to establish or maintain these systems, as doing so would compromise their independence and objectivity.

If Required Under Special Circumstances, an Auditor Must Step in at an Audit