Which of the following is generally not included in the "evidence mix"?
A) Tests of Controls
B) Substantive Tests of Transactions
C) Risk Assessment Procedures
D) Tests of details of balances

Question

Quizplus · Accepted Answer

Risk Assessment Procedures are used to understand the entity and its environment, including its internal control, but they are not part of the evidence mix, which typically includes tests of controls, substantive tests of transactions, and tests of details of balances.

Which of the Following Is Generally Not Included in the "Evidence