If an Auditor Determines That a Client Company's Internal Controls

Multiple Choice

If an auditor determines that a client company's internal controls are producing reliable and complete financial information, the auditor will rely upon the internal control system and:

A) reduce the extent of controls testing in the interim phase of the financial statement audit.
B) reduce the planned substantive testing during the financial statement audit.
C) increase the amount of evidence collected during the financial statement audit.
D) increase the planned substantive testing during the financial statement audit.