In practice, early substantive tests of details of balances is done only when:
A) the client has a calendar year end.
B) internal controls are weak.
C) evidence indicates effective control policies and procedures.
D) the primarily substantive approach is taken.

Question

Quizplus · Accepted Answer

Early substantive tests of details of balances are typically performed when evidence indicates that the client's control policies and procedures are effective, allowing auditors to rely on these controls and perform tests earlier in the audit process.

In Practice, Early Substantive Tests of Details of Balances Is