If the auditors' assessment of the design of internal control reveals that it cannot be relied upon,the auditors are not required to prepare any documentation of internal control for their working papers.

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If the auditors' assessment reveals that the design of internal control cannot be relied upon, they are still required to prepare documentation of internal control for their working papers. This documentation should include the nature, timing, and extent of the tests of controls performed by the auditors.

If the Auditors' Assessment of the Design of Internal Control