Auditing and Assurance Services 1st Edition by Iris Stuart

تمرين 18

Which of the following is a step in an auditor's decision to assess control risk below the maximum a. Apply analytical procedures to both financial data and nonfinancial information to detect conditions that may indicate weak controls.
B) Perform tests of details of transactions and account balances to identify potential errors and fraud.
C) Identify specific controls that are likely to detect or prevent material misstatements.
D) Document that the additional audit effort to perform tests of controls exceeds the potential reduction in substantive testing.