Checklists and preformatted questionnairare particularly helpful:
A) in industries that the auditor may not personally be familiar with auditing.
B) when control risk is high.
C) when less experienced auditors find it difficult to identify which are the critical controls.
D) both a and c.

Question

Quizplus · Accepted Answer

Checklists and preformatted questionnaires can be helpful in industries where the auditor may not be personally familiar with auditing, and also when less experienced auditors find it difficult to identify the critical controls. These tools can help ensure that all relevant areas are covered and provide a standardized approach to the audit process. When control risk is high, auditors may need to rely more heavily on substantive testing and may need to tailor their audit approach accordingly. Nevertheless, checklists and questionnaires can still be useful in such circumstances.

Checklists and Preformatted Questionnairare Particularly Helpful