Several factors influence the auditor's choice of the types of tests to select, including
A) the availability of the types of evidence.
B) the relative costs of each type of test.
C) the effectiveness of the internal controls.
D) all of the above.

Question

Quizplus · Accepted Answer

All of the factors listed - availability of evidence, relative costs, and effectiveness of internal controls - are important considerations in the auditor's selection of tests. The auditor must balance the need for sufficient and appropriate evidence with the need to perform the work efficiently and effectively. Factors such as the reliability of internal controls and the cost of obtaining certain types of evidence also play a role in the decision-making process.

Several Factors Influence the Auditor's Choice of the Types of Tests