When an auditor chooses not to rely on a client's internal controls because the control design is ineffective,which of the following tests is eliminated?
A)Substantive testing.
B)Test of controls.
C)Test of details of balances.
D)Substantive analytical procedures.

Question

Quizplus · Accepted Answer

When an auditor chooses not to rely on a client's internal controls, the test of controls is eliminated. The other listed tests (substantive testing, test of details of balances, and substantive analytical procedures) are still necessary and will need to be performed to obtain audit evidence.

When an Auditor Chooses Not to Rely on a Client's