The primary means by which the auditor meets the requirements of the third field work standard is through:
A) designing substantive tests.
B) gathering evidence to support the assessed level of control risk.
C) preparing a detailed audit program.
D) evaluating the results of substantive tests.
E) performing substantive tests.
Correct Answer:
Verified
Q21: AU 342.09 explains that the auditor should
Q22: The extent of substantive tests, in practice
Q23: In performing tests of details of balances,
Q24: SAS 57 lists all of the following
Q25: Tests of details of balances generally tend
Q27: Who is responsible for establishing the process
Q28: The least costly form of testing is
Q29: Revision of the planned level of detection
Q30: Use of auditor judgment or of a
Q31: The auditor would prepare a bank reconciliation
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