After Finishing the Review Phase of the Study and Evaluation

Multiple Choice

After finishing the review phase of the study and evaluation of internal control in an audit engagement, the auditor should perform tests of controls on:

A) those controls in which significant deficiencies were identified.
B) a random sample of the controls that were reviewed.
C) those controls that the auditor plans to rely upon.
D) those controls that have a material effect upon the financial statement balances.