When the Auditor Is Obtaining an Understanding of the Independent

Multiple Choice

When the auditor is obtaining an understanding of the independent computer service center's internal controls, the auditor should

A) use the same criteria used to evaluate the client's internal controls.
B) use different criteria because the service center resides outside the company.
C) use the same criteria used to evaluate the client's internal controls but omit tests of transactions.
D) use different criteria for the service center by including substantive tests of balances.