If the auditor chooses not to test internal controls
A)it is because the client prefers substantive testing
B)the auditor is still required to obtain an understanding of internal control relevant to the audit
C)it is because management is not relying on internal controls
D)the auditor believes that management has a more efficient method of gathering evidence

Question

Quizplus · Accepted Answer

The auditor is still required to obtain an understanding of internal control relevant to the audit, even if they choose not to test the controls. This is because the understanding of internal control helps the auditor to identify and assess risks of material misstatement. Therefore, option B is the best choice.

If the Auditor Chooses Not to Test Internal Controls