What is the auditor's responsibility for testing internal controls when the auditor believes that the internal controls are effective and intends to rely upon them?
A)The auditor is required to test the controls.
B)The auditor may test the controls.
C)The auditor does need not to test the controls.
D)The auditor never has any responsibility for testing internal controls.

Question

Quizplus · Accepted Answer

When an auditor believes that internal controls are effective and intends to rely on them, they are required to test those controls to confirm their effectiveness and support their audit opinion.

What Is the Auditor's Responsibility for Testing Internal Controls When