The auditing standards
A)require that the auditor test controls for accounts payable
B)require that the auditor test controls for expenses
C)do not tell the auditor which controls must be tested
D)suggest that controls be tested for accounts payable and expenses

Question

Quizplus · Accepted Answer

The auditing standards do not specifically mandate which controls must be tested, but rather state that auditors should use their professional judgment to determine the most effective and efficient approach to testing controls. Therefore, choice A and B are incorrect. The standards do not specifically suggest testing controls for accounts payable and expenses, so choice D is also incorrect.

The Auditing Standards