Why does an auditor evaluate the client's system of internal control?
A) to ascertain whether irregularities are probable
B) to ascertain whether any employees have incompatible functions
C) to determine the extent of substantive tests which must be performed
D) to determine the extent of tests of controls which must be performed

Question

Quizplus · Accepted Answer

An auditor evaluates the client's system of internal control to determine the extent of substantive tests that must be performed. This evaluation helps the auditor assess the risk of material misstatement and decide the nature, timing, and extent of further audit procedures.

Why Does an Auditor Evaluate the Client's System of Internal