If the auditor determines that internal controls are not effective,he will gather evidence about whether the accounts in the business process are prepared in accordance with applicable financial reporting framework
A)using substantive testing and control testing
B)using only substantive testing
C)using only substantive testing of transactions
D)using only substantive testing of balances

Question

Quizplus · Accepted Answer

When an auditor determines that internal controls are not effective, they will rely more heavily on substantive testing to gather evidence about the accounts. Substantive testing directly tests the transactions and balances in the financial statements, rather than assessing the effectiveness of controls.

If the Auditor Determines That Internal Controls Are Not Effective,he