Auditing and Assurance Services 1st Edition by Iris Stuart

تمرين 32

When obtaining an understanding of an entity's internal control, an auditor should concentrate on the substance of controls rather than their form because a. The controls may be operating effectively but may not be documented.
B) Management may establish appropriate controls but not act on them.
C) The controls may be so inappropriate that no reliance is contemplated by the auditor.
D) Management may implement controls with costs in excess of benefits.