After obtaining an understanding of the entity's internal control and assessing control risk, an auditor of a nonpublic company has decided not to perform additional tests of controls.Why would an auditor conclude that additional testing is not needed?

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The Answer of After obtaining an understanding of the entity's internal control and assessing control risk, an auditor of a nonpublic company has decided not to perform additional tests of controls.Why would an auditor conclude that additional testing is not needed?

After Obtaining an Understanding of the Entity's Internal Control and Assessing