If No Control Deficiencies Are Identified, How Will the Extent

Multiple Choice

If no control deficiencies are identified, how will the extent of substantive testing required differ from a setting where deficiencies in internal control were identified?

A) The extent of testing will be more.
B) The extent of testing will be less.
C) The extent of testing will be the same in the two settings.
D) The extent of testing is not affect by control deficiencies.