After Finishing the Review Phase of the Study and Evaluation

Multiple Choice

After finishing the review phase of the study and evaluation of internal control in an audit, the auditor should perform tests of controls on:

A) those controls that the auditor wants and plans to rely upon.
B) those controls in which material weaknesses were identified.
C) those controls that have a material effect upon the financial statement balances.
D) a random sample of the controls that were reviewed.