As a client's information system becomes more complex, it is likely that an auditor will increase reliance on controls and decrease substantive tests to support a control risk assessment.

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As the information system becomes more complex, it becomes increasingly difficult and time-consuming to perform substantive tests. Therefore, auditors may rely more heavily on control testing and decrease the amount of substantive testing. This can be done only if the auditor's assessment of control risk is low enough to support such reliance.

As a Client's Information System Becomes More Complex, It Is