Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

تمرين 14

Regardless of the assessed level of control risk, an auditor would perform some
A) Tests of controls to determine the effectiveness of internal controls.
B) Analytical procedures to verify the design of internal controls.
C) Substantive procedures to restrict detection risk for significant transaction classes.
D) Dual-purpose tests to evaluate both the risk of monetary misstatement and preliminary control risk.