Regardless of the Assessed Level of Control Risk, an Auditor

Multiple Choice

Regardless of the assessed level of control risk, an auditor of a non-public company would perform some:

A) tests of controls to determine the effectiveness of internal control policies.
B) analytical procedures to verify the design of internal control activities.
C) substantive tests to restrict detection risk for significant transaction classes.
D) dual purpose tests to evaluate both the risk of monetary misstatement and preliminary control risk.