The factors to consider when deciding the extent of testing of controls include which of the following?
A)How often the control is performed
B)The persuasiveness of the evidence produced by the control
C)The degree to which the auditor intends to rely on the control as a basis for limiting their substantive tests
D)All of the above

Question

Quizplus · Accepted Answer

All of the factors listed (how often the control is performed, the persuasiveness of the evidence produced by the control, and the degree to which the auditor intends to rely on the control as a basis for limiting substantive tests) should be considered when determining the extent of testing necessary to gain assurance that the control is working effectively.

The Factors to Consider When Deciding the Extent of Testing