Which of the following would not affect an auditor's judgment concerning internal controls?
A)The assertion being tested.
B)The design of the control.
C)The operation of the control.
D)The level of inherent risk.

Question

Quizplus · Accepted Answer

The level of inherent risk is separate from an auditor's judgment concerning internal controls. Inherent risk relates to the susceptibility of an assertion to a material misstatement, whereas internal control relates to the measures in place to prevent or detect such misstatements. A, B, and C would all be factors that could affect an auditor's judgment concerning internal controls.

Which of the Following Would Not Affect an Auditor's Judgment