Which of the following is not a question an auditor considers in deciding whether to pursue a lower control risk approach prior to substantive testing?
A)Is the design of the control effective?
B)Does the control promote operational efficiency?
C)Is it cost effective to test controls?
D)Are controls operating effectively?

Question

Quizplus · Accepted Answer

Whether the control promotes operational efficiency is not a relevant factor in determining whether to pursue a lower control risk approach prior to substantive testing. The other options are all factors that an auditor considers when making this decision.

Which of the Following Is Not a Question an Auditor