Controls of the client that the auditor expects to depend upon in reducing substantive testing must be tested.

Name: Controls of the client that the auditor expects to depend upon in reducing substantive testing must be tested.
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Controls that the auditor expects to rely upon must be tested to ensure their effectiveness in reducing the extent of substantive testing. This is done to provide reasonable assurance that the financial statements are free from material misstatement.

Controls of the Client That the Auditor Expects to Depend