If the controls are not working,the auditor is most likely to
A)request the client to make the necessary adjustment
B)perform a substitute test
C)perform more substantive tests
D)perform more tests of controls

Question

Quizplus · Accepted Answer

If the controls are not working, it means that the controls in place are not effective enough to prevent or detect errors or fraud. In this case, relying on the controls is not reliable, and therefore, more substantive tests need to be performed to ensure that the financial statements are accurate. Hence, performing more substantive tests is the best choice.

If the Controls Are Not Working,the Auditor Is Most Likely