For small clients, it is often more efficient to adopt the predominantly substantive approach.Which of the following is a reason for this?
A)They may not have adequate resources to implement all appropriate controls.
B)Controls may not be effective.
C)The size of the entity may make it inefficient for the auditor to rely on these controls.
D)All of the above.

Question

Quizplus · Accepted Answer

The Answer is D

For Small Clients, It Is Often More Efficient to Adopt