Ideally,tests of controls should be applied to controls
A)at the balance sheet date.
B)at each quarterly interim period.
C)for the entire period under audit.
D)at the beginning of the fiscal period.

Question

Quizplus · Accepted Answer

Tests of controls should ideally be applied for the entire period under audit to provide sufficient and appropriate audit evidence. This enables the auditor to obtain assurance that the controls have operated effectively throughout the period and identify any exceptions or deficiencies in a timely manner. The other options (A, B, and D) do not provide adequate coverage of the entire period or may be too early or late to detect any control failures.

Ideally,tests of Controls Should Be Applied to Controls