The Auditor Is Most Likely Going to Perform Audit Data

Multiple Choice

The auditor is most likely going to perform audit data analytics (ADA) as a substantive test when the auditor has _______.

A) performed tests of controls and concluded that the entity has strong controls
B) performed tests of controls and concluded that the entity has weak controls
C) completed the audit and is ready to issue the audit report
D) confirmed the procedures to be conducted with the internal audit function