Which of the Following Situations Is Not a Reason to Assess

question 43

Multiple Choice

Which of the following situations is not a reason to assess control risk as high?

• A)Internal control policies or procedures are unlikely to be effective.
• B)Evaluating the effectiveness of the internal control policies or procedures would be more time consuming than another audit approach.
• C)The auditor has assessed detection risk as high.
• D)Internal control policies or procedures are unlikely to pertain to an assertion.