An Auditor May Decide Not to Test Controls Related to Certain

Multiple Choice

An auditor may decide not to test controls related to certain assertions because the auditor believes:

A) Sufficient appropriate evidence to support the assertions is likely to be available.
B) Evaluating the effectiveness of controls is inefficient.
C) More emphasis on tests of controls than substantive tests is warranted.
D) Considering the relationship of assertions to specific account balances is more efficient.