Tests of Details Are Designed Based Upon Planned Results of Analytical

question 18

Multiple Choice

Tests of details are designed based upon planned results of analytical review and planned results of tests of controls.Should the planned results differ materially from the actual results of analytical review and tests of controls,then

• A)audit risk will be revised.
• B)the planned audit program will require revision.
• C)inherent risk will be revised.
• D)tests of controls will not be considered for overall risk assessment processes.

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