The auditor should consider all of the following when deciding whether substantive procedures will be performed at an interim date except:
A)the control environment and other relevant controls.
B)scheduling conflicts in the audit firm that make interim testing more convenient.
C)the purpose of the substantive procedure.
D)the assessed risk of material misstatement.

Question

Quizplus · Accepted Answer

Scheduling conflicts within the audit firm are not a relevant factor in determining whether substantive procedures will be performed at an interim date. The other options, including the control environment and other relevant controls, the purpose of the substantive procedure, and the assessed risk of material misstatement, should be considered when making this decision.

The Auditor Should Consider All of the Following When Deciding