When internal controls are strong, _______.
A)the auditor should plan to conduct more substantive testing
B)the auditor may be able to conduct less substantive testing
C)there is no need to test the internal controls
D)the auditor is ready to issue an unmodified opinion

Question

Quizplus · Accepted Answer

When internal controls are strong, the auditor may rely on them and conduct less substantive testing, which reduces the risk of material misstatements. However, the auditor should still perform some level of testing to evaluate the effectiveness of internal controls and detect any potential errors or fraud. Therefore, choice B is the best option.

When Internal Controls Are Strong, _______