If the auditor's assessment of an internal control is that it is effective,what is the effect on the amount of direct testing performed by the auditor?

Name: If the auditor's assessment of an internal control is that it is effective,what is the effect on the amount of direct testing performed by the auditor?
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Question

Quizplus · Accepted Answer

If the auditor assesses internal control as effective, they may reduce the amount of direct testing because they can rely more on the controls to ensure the accuracy of financial reporting.

If the Auditor's Assessment of an Internal Control Is That