There Are Three Phases in the Risk Response Category of the Audit

Multiple Choice

There are three phases in the risk response category of the audit process (design further audit procedures, tests of control, substantive tests) . When will the auditor conduct tests of controls?

A) when there are poor internal controls
B) if the auditor plans to rely upon them
C) when a substantive audit approach is selected
D) when there are low risks of material error