Which of the following statements is not true with respect to the evidence that would be gathered when assessments of control risk are high?
A)Auditors would be required to rely on external (rather than internal)forms of evidence.
B)Auditors would be required to perform procedures at interim periods, rather than at year end.
C)Auditors would be required to confirm a larger number of customer accounts receivable balances.
D)Auditors would be required to obtain more evidence through direct personal observation.

Question

Quizplus · Accepted Answer

When control risk is high, auditors would typically perform more substantive procedures at year-end, rather than relying on interim procedures. Therefore, statement B is not true. The other statements are generally true when control risk is high.

Which of the Following Statements Is Not True with Respect