One of the factors considered by the auditor in determining if there is a need for additional detailed tests of controls is
A) evaluation of substantive tests.
B) evidence provided by other tests.
C) timing of audit tests.
D) availability of qualitative and quantitative audit evidence.

Question

Quizplus · Accepted Answer

Evidence provided by other tests can help the auditor determine if additional detailed tests of controls are necessary. If the results of other tests, such as analytical procedures or substantive tests, suggest that controls are working effectively, then the auditor may not need to perform additional detailed tests. However, if other tests indicate that controls are not effective, then the auditor may need to perform additional detailed tests to gain a better understanding of the control system.

One of the Factors Considered by the Auditor in Determining