The auditor is always concerned with their audit client's controls that affect the efficiency and the effectiveness of company operations, as these controls will always influence the fair presentation of the financial statements.

Question

Quizplus · Accepted Answer

The auditor's primary concern is with controls that relate to the preparation and fair presentation of the financial statements, rather than the efficiency and effectiveness of company operations, which are management's responsibility.

The Auditor Is Always Concerned with Their Audit Client's Controls