Increased substantive testing is required when the auditor finds:
A) a significant weakness in the internal controls of the client
B) unexpected mitigating controls
C) corroborating evidence
D) no unusual fluctuations in the analytical procedures

Question

Quizplus · Accepted Answer

When an auditor identifies a significant weakness in the internal controls of a client, they will typically increase substantive testing to gain more assurance about the accuracy of the financial statements, as weaker controls increase the risk of material misstatement.

Increased Substantive Testing Is Required When the Auditor Finds