When an auditor chooses not to rely on a client's internal controls because the control design is ineffective,which of the following tests are eliminated?
A)Substantive testing.
B)Tests of controls.
C)Tests of details of balances.
D)Substantive analytical procedures.

Question

Quizplus · Accepted Answer

When an auditor chooses not to rely on a client's internal controls due to ineffective control design, tests of controls are eliminated. Substantive testing, tests of details of balances, and substantive analytical procedures are still necessary to obtain sufficient evidence for the audit.

When an Auditor Chooses Not to Rely on a Client's