After the auditor has prepared a flowchart of the internal controls surrounding sales and evaluated the design of the system,the auditor would perform tests of controls on all control activities
A) Documented in the flowchart.
B) Considered to be weaknesses that might allow errors to enter the accounting system.
C) That the auditor plans to rely on.
D) That would aid in preventing fraud.

Question

Quizplus · Accepted Answer

The purpose of tests of controls is to assess the effectiveness of the internal controls that the auditor plans to rely on. Therefore, the auditor would test only those control activities that are identified as reliable and effective in the design evaluation stage. The auditor would not test control activities that are considered weaknesses or those that aid in preventing fraud, but rather test those identified as reliable which would be the ones relied upon.

After the Auditor Has Prepared a Flowchart of the Internal