After the Auditor Has Completed Test of Controls and Drawn

Multiple Choice

After the auditor has completed test of controls and drawn a conclusion about control risk, _______.

A) the auditor will want to make decisions about the nature, timing and extent of substantive testing
B) the auditor will want to make decisions about the nature of substantive testing
C) the auditor will want to make decisions about the timing of substantive testing
D) the auditor will want to make decisions about the extent of substantive testing