The auditor has chosen the preliminary strategy of lower assessed control risk. Which of the following is not a validly specified component of this strategy?
A) use a planned assessed level of control risk of moderate or low
B) plan tests of controls, probably testing computer controls embedded in the client's system
C) plan restrictive substantive tests
D) plan few, if any, tests of controls
E) use a planned assessed level of analytical procedures risk at a high level

Question

Quizplus · Accepted Answer

When the auditor chooses a strategy of lower assessed control risk, they plan to rely more on the client's internal controls, which means they would plan more tests of controls, not fewer.

The Auditor Has Chosen the Preliminary Strategy of Lower Assessed