After the auditor planned the audit based on the lower assessed level of control risk approach it was found that the tests of control did not support this approach.Although the controls were well designed they were not implemented and therefore ineffective.What audit strategy should the auditor now pursue?
A)Adopt a predominantly substantive approach.
B)Perform more extensive tests of control than originally planned.
C)Reduce the level of substantive procedures.
D)None of the above.

Question

Quizplus · Accepted Answer

Since the controls were not implemented and therefore ineffective, the auditor should adopt a predominantly substantive approach, relying more on substantive procedures to gather sufficient audit evidence.

After the Auditor Planned the Audit Based on the Lower