When misstatements or deviations from controls are found in planned procedures, consideration should always be given to:
A) the need to modify or perform further audit procedures.
B) the reason for the misstatement or deviation.
C) both a and b.
D) none of the above.

Question

Quizplus · Accepted Answer

When misstatements or deviations from controls are found, both the need to modify or perform further audit procedures and the reason behind the misstatement or deviation should be considered. This ensures that the auditors have a complete understanding of the situation and can take appropriate actions to address the issue. Therefore, both option a and b are correct.

When Misstatements or Deviations from Controls Are Found in Planned