All of the following are ICFR-related audit deficiencies in PCAOB inspection reports except:
A) Inadequate testing of management review controls
B) Inadequate testing of the top-down risk-based approach
C) Inadequate qualifications of auditors
D) Inadequate identification of information technology risks

Question

Quizplus · Accepted Answer

The other three choices (A, B, and D) are related to deficiencies in testing and identifying ICFR controls, while choice C is related to the qualifications of the auditors themselves, which is not a direct ICFR-related deficiency.

All of the Following Are ICFR-Related Audit Deficiencies in PCAOB