The factors to consider when deciding the extent of testing of controls include which of the following?
A) The persuasiveness of the evidence produced by the control
B) The degree to which the auditor intends to rely on the control as a basis for limiting their substantive tests
C) How often the control is performed
D) All of the above

Question

Quizplus · Accepted Answer

All three factors (persuasiveness of evidence, degree of reliance, and frequency of control performance) are important considerations in determining the extent of testing of controls.

The Factors to Consider When Deciding the Extent of Testing