Audit tests that follow compliance tests and rely on the interim audit's results are called
A) substantive tests.
B) follow-up tests.
C) internal control tests.
D) evaluation tests.

Question

Quizplus · Accepted Answer

Substantive tests follow compliance tests and rely on the interim audit's results to check the completeness and accuracy of the financial statements. These tests provide additional evidence to support the auditor's opinion on the financial statements.

Audit Tests That Follow Compliance Tests and Rely on the Interim