When an Auditor Plans to Rely on Controls That Have

Multiple Choice

When an auditor plans to rely on controls that have changed since they were last tested, which of the following courses of action would be most appropriate?

A) Test the operating effectiveness of such controls in the current audit.
B) Document that reliance and proceed with the original audit strategy.
C) Inquire of management as to the effectiveness of the controls.
D) Report the reliance in the report on internal controls.