When the Auditor Identifies an Area of the Accounting System

Multiple Choice

When the auditor identifies an area of the accounting system with missing controls (i.e. ,a weakness or deviation) ,this would lead to a modification of the audit program in that area that would

A) increase the amount of tests of controls.
B) increase the reliance on tests of controls.
C) cause the issuance of a qualified or adverse opinion.
D) eliminate the need for a test of controls.