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

Question

Quizplus · Accepted Answer

All of the factors listed are important to consider when deciding the extent of testing of controls. The persuasiveness of the evidence produced by the control will affect the auditor's reliance on the control, and the degree to which the auditor intends to rely on the control will determine the extent of testing required. Additionally, the frequency with which the control is performed may affect the auditor's assessment of the risk of material misstatement.

The Factors to Consider When Deciding the Extent of Testing