There is a trade-off between tests of controls and substantive tests.

Question

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There is a trade-off between tests of controls and substantive tests. Tests of controls focus on the effectiveness of internal controls, and substantive tests focus on the accuracy and completeness of the underlying transactions and account balances. Conducting more tests of controls may result in fewer substantive tests, and vice versa, depending on the auditor's risk assessment and materiality considerations.

There Is a Trade-Off Between Tests of Controls and Substantive