If the auditor decides that the internal controls are not designed appropriately then:
A) the auditor tests those controls in-depth.
B) the auditor performs tests of internal control for those transactions and accounts deemed risky.
C) the auditor performs substantive procedures.
D) All of the above.

Question

Quizplus · Accepted Answer

When an auditor decides that the internal controls are not designed appropriately, they typically bypass reliance on those controls and instead perform substantive procedures directly on the financial statement elements to obtain the necessary assurance about their accuracy.

If the Auditor Decides That the Internal Controls Are Not