The auditor has chosen the preliminary strategy of primarily substantive testing. Which of the following is not a validly specified component of this strategy?
A) set control risk at a high level
B) plan tests of controls, probably testing computer controls embedded in the client's system
C) plan few, if any, tests of controls
D) plan extensive substantive tests
E) plan to obtain a minimum understanding of relevant portions of internal controls.

Question

Quizplus · Accepted Answer

Option B is not a valid component of a primarily substantive testing strategy because this approach typically involves planning few, if any, tests of controls, including computer controls, as it relies more on direct tests of transactions and balances.

The Auditor Has Chosen the Preliminary Strategy of Primarily Substantive