To improve efficiency,auditors test only those controls that they believe are critical to their opinion.

Question

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Auditors generally focus their testing efforts only on those controls that are critical to their opinion on the financial statements. This helps to improve efficiency and reduce the overall level of effort required for the audit. However, this does not mean that auditors ignore other controls entirely; rather, they may perform limited testing or rely on other forms of evidence to support their conclusions about the effectiveness of those controls.

To Improve Efficiency,auditors Test Only Those Controls That They Believe