The auditor's finding with respect to internal control is:
A) assessed at the beginning of the audit as part of the ICFR review.
B) assessed during substantive testing procedures.
C) assessed during testing of internal control.
D) All of the above.

Question

Quizplus · Accepted Answer

The auditor's finding with respect to internal control is assessed at the beginning of the audit as part of the evaluation of the internal control over financial reporting (ICFR) and during testing of internal control. Additionally, the assessment of internal control is also considered during substantive testing procedures. Therefore, all of the above choices are correct.

The Auditor's Finding with Respect to Internal Control Is