Auditing and Assurance Services 1st Edition by Iris Stuart

تمرين 7

When planning an audit, an auditor should a. Consider whether substantive tests may be reduced based on the results of the internal control documentation.
B) Make preliminary judgments about materiality levels for audit purposes.
C) Conclude whether changes in compliance with prescribed controls require a change in the assessed level of control risk.
D) Prepare a preliminary draft of the management representation letter.