After the Auditor Has Identified the Key Internal Controls and Weaknesses

Multiple Choice

After the auditor has identified the key internal controls and weaknesses and assessed control risk,it is appropriate to decide whether

A) substantive tests will be increased sufficiently to justify the cost of performing tests of controls.
B) substantive tests will be reduced sufficiently to justify the cost of performing tests of controls.
C) tests of controls will be increased sufficiently to justify the cost of performing substantive tests.
D) tests of controls will be reduced sufficiently to justify the cost of performing substantive tests.