In order to determine the extent of testing of controls, _______.
A)the auditor should inquire of management as to their preferences
B)the auditor can use statistically based sampling techniques only
C)the auditor can use either statistically based sampling techniques or nonstatistical techniques
D)the auditor can use non nonstatistical techniques only

Question

Quizplus · Accepted Answer

The auditor can use either statistically based sampling techniques or nonstatistical techniques to determine the extent of testing of controls, based on their professional judgment and the specific circumstances of the audit. Management's preferences may be taken into account, but the ultimate decision on the extent of testing should be based on the auditor's assessment of the risks of material misstatement and the effectiveness of the entity's internal controls.

In Order to Determine the Extent of Testing of Controls