Should the auditor feel, after obtaining an understanding of IT internal control, that control risk cannot be reduced, he or she will:
A) issue an adverse opinion.
B) increase the sample size for tests of controls.
C) issue a disclaimer.
D) expand the substantive testing portion of the audit.

Question

Quizplus · Accepted Answer

If control risk cannot be reduced, the auditor will expand substantive testing to gather sufficient evidence to support the audit opinion.

Should the Auditor Feel, After Obtaining an Understanding of IT