The auditor is responsible to understand the controls of the client and to test all of its controls in the process of evaluating the strength of the internal control system.

Question

Quizplus · Accepted Answer

The auditor is responsible for understanding the client's controls and assessing their effectiveness, but not all controls need to be tested. The auditor uses professional judgment to determine which controls are relevant and should be tested based on risk assessment.

The Auditor Is Responsible to Understand the Controls of the Client