During a financial statement audit an internal auditor may provide direct assistance to the independent CPA in performing. $$\begin{array} { l c c }
& \text { Tests of controls } & \text { Substantive Tests } \
\text { A. } & \text { Yes } & \text { Yes } \
\text { B. } & \text { Yes } & \text { No } \
\text { C. } & \text { No } & \text { Yes } \
\text { D. } & \text { No } & \text { No }
\end{array}$$

Question

During a financial statement audit an internal auditor may provide direct assistance to the independent CPA in performing. $$\begin{array} { l c c } 
& \text { Tests of controls } & \text { Substantive Tests } \
\text { A. } & \text { Yes } & \text { Yes } \
\text { B. } & \text { Yes } & \text { No } \
\text { C. } & \text { No } & \text { Yes } \
\text { D. } & \text { No } & \text { No }
\end{array}$$

Quizplus · Accepted Answer

According to the question, an internal auditor may provide direct assistance to the independent CPA in performing tests of controls and substantive tests. Only option A includes both of these types of tests. Therefore, option A is the best choice.

During a Financial Statement Audit an Internal Auditor May Provide