If the Auditor Initially Considers the Internal Control Environment Risky

Multiple Choice

If the auditor initially considers the internal control environment risky, but later during the audit concludes it to be adequate as a result of substantive procedures, the auditor:

A) should reflect the new assessment in its report on ICFR.
B) should increase substantive testing.
C) should issue a new opinion on the financial statements.
D) should issue a new opinion on the ICFR.