If there have been no changes to a control which a previous audit has found to be working effectively:
A)An auditor must still test the controls and not place reliance on the prior year's testing.
B)An auditor must still test the controls but not to the same extent as the prior year's testing.
C)An auditor can rely on the prior year's work and not test controls in the current year.
D)An auditor can rely on the prior year's work but should test the controls every few years.

Question

Quizplus · Accepted Answer

An auditor can rely on prior year's work if there have been no changes, but periodic testing is necessary to ensure continued effectiveness.

If There Have Been No Changes to a Control Which