In Performing an Audit of Internal Control Over Financial Reporting

Multiple Choice

In performing an audit of internal control over financial reporting which of the following is the auditor required to do?

A) Test routine and nonroutine transactions equally.
B) Form an opinion on the effectiveness of internal for financial reporting.
C) Rely on the work on internal auditors in order to promote audit efficiency.
D) Use the audit conclusions before starting the audit of financial statements.