If Serious Control Deficiencies Are Detected Prior to Year-End and Management

Multiple Choice

If serious control deficiencies are detected prior to year-end and management implements changes to its systems to correct the deficiencies, the auditor:

A) must retest the ITGC again to ensure no additional deficiencies exist.
B) cannot rely on the ICFR in planning its financial statement audit.
C) must test the changes made to the system to determine if the deficiency was resolved.
D) All of the above.