Suppose That During the Planning Phase of an Audit, the Auditor

Multiple Choice

Suppose that during the planning phase of an audit, the auditor determines that weaknesses exist in the client's computerized systems.These weaknesses make the client company susceptible to the risk of an unauthorized break-in.Which type of audit procedures should be emphasized in the remaining phases of this audit?

A) Tests of controls
B) Penetration tests
C) Substantive tests
D) Rounding errors tests