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 above factors are considered when determining whether additional detailed tests of controls are necessary. Evidence provided by other tests can indicate whether controls are effective and operating as intended. Changes in the overall control environment can impact the effectiveness of existing controls. Results of enquiries and observations can provide insights into whether controls are functioning effectively and whether there are any areas of concern that warrant further testing.

In Trying to Determine Whether There Is a Need for Additional