If evidence was obtained in the prior year's audit that indicates a key control was operating effectively:
A) the tests of that control will be reduced this year.
B) the auditor would not test this area again this year.
C) it will be unnecessary to test that control this year.
D) the extent of tests of that control may be reduced this year if the auditor determines that it is still in place.

Question

Quizplus · Accepted Answer

Even if evidence was obtained in the prior year's audit that indicates a key control was operating effectively, the auditor should still test that control again this year. However, the extent of test of that control may be reduced if the auditor determines that the control is still in place and operating effectively this year.

If Evidence Was Obtained in the Prior Year's Audit That