Auditors do not need to perform tests of controls on internal control activities that are evaluated as weak just to prove the weaknesses actually exist.

Name: Auditors do not need to perform tests of controls on internal control activities that are evaluated as weak just to prove the weaknesses actually exist.
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Question

Quizplus · Accepted Answer

Auditors focus on testing controls that are expected to be effective. If controls are already assessed as weak, auditors may choose to perform substantive testing instead to address the risk.

Auditors Do Not Need to Perform Tests of Controls on Internal