When Evaluating the Planned Level of Substantive Tests for Each

Multiple Choice

When evaluating the planned level of substantive tests for each significant financial statement assertion, the auditor will consider the evidence obtained from all of the following except:

A) procedures to understand the business and industry and related analytical procedures that have been completed.
B) evidence about the effectiveness of internal controls gained while obtaining an understanding of internal controls.
C) the assessment of detection risk.
D) the assessment of inherent risk.
E) evidence of effectiveness of computer control procedures and related manual follow-up.