Before making the final assessment of internal control at the end of an integrated audit, the auditor must:

Question

Quizplus · Accepted Answer

Before making the final assessment of internal control, the auditor must evaluate the design and implementation of controls, perform tests of controls, evaluate any identified deficiencies, and assess the overall risk of material misstatement. Choice A (evaluate the design and implementation of controls) is the necessary step that comes before considering the other aspects mentioned.

Before Making the Final Assessment of Internal Control at the End