An audit team's responsibility would not include
A) Designing client's internal controls.
B) Documenting an understanding of a client's internal controls.
C) Communicating internal control deficiencies.
D) Assessing the effectiveness a client's internal controls.

Question

Quizplus · Accepted Answer

Designing a client's internal controls is the responsibility of management or an internal control consultant. The audit team's responsibility is to evaluate and provide opinions on the effectiveness of existing internal controls.

An Audit Team's Responsibility Would Not Include