The determination of when audit procedures will be performed is primarily dependent upon _______.
A)the effectiveness of the client's controls
B)the effectiveness of the client's human resources manager
C)the audit fee
D)the effectiveness of client's cloud functionality

Question

Quizplus · Accepted Answer

The timing of audit procedures is primarily dependent upon the effectiveness of the client's controls. This determines how much work the auditor will need to perform and when it should be done. The other options (B, C, D) are not relevant factors in determining the timing of audit procedures.

The Determination of When Audit Procedures Will Be Performed Is