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 these are required.

Question

Quizplus · Accepted Answer

All of the options listed are required when determining the extent to which the auditor may use the work of others in the audit of ICFR. The auditor must test some of the work performed by others to help evaluate its quality and effectiveness, evaluate the nature of the controls subjected to the work of others, and evaluate the competence and objectivity of the individuals who performed the work. Therefore, choice D is the correct answer.

In Determining the Extent to Which the Auditor May Use