In trying to determine whether there is a need for additional detailed tests of controls,which of the following factors are considered?
A)Results of enquiries and observations
B)Evidence provided by other tests
C)Changes in the overall control environment
D)All of the above

Question

Quizplus · Accepted Answer

All of the factors listed (results of enquiries and observations, evidence provided by other tests, and changes in the overall control environment) are important in determining whether additional detailed tests of controls are necessary. The overall control environment is especially critical, as changes in this area can have a significant impact on the effectiveness of existing controls. Ultimately, the decision to perform additional tests of controls should be based on a careful assessment of all available evidence and a thorough understanding of the client's control environment.

In Trying to Determine Whether There Is a Need for Additional