In determining the extent to which the auditor may use the work of others in the audit of ICFR,the auditor should do all of the following except:
A) Test some of the work performed by others to evaluate the quality and effectiveness of their work.
B) Evaluate the nature of the controls subjected to the work of others.
C) Evaluate the competence and objectivity of the individuals who performed the work.
D) All of the above are required.

Question

Quizplus · Accepted Answer

All of the given options are required in determining the extent to which the auditor may use the work of others in the audit of ICFR. Testing the work performed by others helps in evaluating its quality and effectiveness, evaluating the nature of controls subjected to the work of others helps in understanding the suitability of the work, and evaluating the competence and objectivity of individuals who performed the work helps in determining the reliability of their work. Therefore, all the given options are essential.

In Determining the Extent to Which the Auditor May Use