After the auditor has prepared a flowchart of the internal controls surrounding sales and evaluated the design of the system, the auditor would perform tests of controls on all control activities:
A)documented in the flowchart.
B)considered to be weaknesses that might allow errors to enter the accounting system.
C)that the auditor plans to rely on.
D)that would aid in preventing fraud.

Question

Quizplus · Accepted Answer

The auditor would perform tests of controls only on those control activities that the auditor plans to rely on to support a reduced assessment of control risk. Testing all control activities documented in the flowchart or considered weaknesses would be unnecessary and inefficient. Testing control activities that would aid in preventing fraud may be part of the auditor's overall audit approach, but it is not the main purpose of tests of controls.

After the Auditor Has Prepared a Flowchart of the Internal