If the Evidence About Internal Controls Does Not Support a Previous

Multiple Choice

If the evidence about internal controls does not support a previous conclusion regarding internal controls, the auditor should _______.

A) reassess internal controls at a higher level, and reevaluate the implications of a high control risk assessment on detection risk and the auditor's audit strategy
B) reassess internal controls at a lower level, and reevaluate the implications of a high control risk assessment on detection risk and the auditor's audit strategy
C) consider the use of specialists to test the client's system of internal control
D) wait until the end of the audit to perform further testing