SAS 99 charges the auditor with the responsibility:
A) For implementing internal controls after their audit.
B) To asses and document managements overly strict internal controls.
C) To assess and document managements overriding of internal controls.
D) .Both A and B

Question

Quizplus · Accepted Answer

SAS 99 requires auditors to assess and document any management overrides of internal controls. This means that if management intentionally disregards or overrides a control, the auditor must report it. The responsibility for implementing internal controls lies with management, not the auditor. Additionally, there is no requirement for the auditor to document overly strict controls.

SAS 99 Charges the Auditor with the Responsibility