If the auditor decides to seek a further reduction in control risk, this will require them to:
A) expand the scope of substantive testing during interim work.
B) rely exclusively on analytical procedures.
C) perform additional tests of control.
D) increase, proportionately, assessed inherent risk.

Question

Quizplus · Accepted Answer

Performing additional tests of control allows the auditor to assess the effectiveness of the entity's internal controls more accurately, potentially leading to a further reduction in control risk.

If the Auditor Decides to Seek a Further Reduction in Control