If the tests of controls confirm the auditor's preliminary evaluation of controls, the planned substantive audit procedurare not modified.

Question

Quizplus · Accepted Answer

If the tests of controls confirm the auditor's preliminary evaluation of controls, it means that the controls are operating effectively and the auditor can rely on them. In this case, there is no need to modify the planned substantive audit procedures.

If the Tests of Controls Confirm the Auditor's Preliminary Evaluation