The reliance the auditor places on substantive tests in relation to the reliance placed on internal control varies in a relationship that is ordinarily
A) parallel.
B) inverse.
C) direct.
D) equal.

Question

Quizplus · Accepted Answer

The more reliable the internal controls are, the less the auditor will need to rely on substantive tests, and vice versa. Therefore, the relationship between the reliance on substantive tests and reliance on internal controls is inverse.

The Reliance the Auditor Places on Substantive Tests in Relation