In trying to determine whether there is a need for additional detailed tests of controls, which of the following factors are considered?
A) evidence provided by other tests
B) changes in the overall control environment
C) results of enquiries and observations
D) all of the above

Question

Quizplus · Accepted Answer

All of the factors listed (evidence provided by other tests, changes in the overall control environment, and results of enquiries and observations) are considered when determining whether there is a need for additional detailed tests of controls. It is important for auditors to take all available information into account before making a decision about the extent of testing required.

In Trying to Determine Whether There Is a Need for Additional