If Serious Control Deficiencies Are Detected Prior to Year-End and Management

question 6

Multiple Choice

If serious control deficiencies are detected prior to year-end and management implements changes to its systems to correct the deficiencies, the auditor:

• A) must retest the ITGC again to ensure no additional deficiencies exist.
• B) cannot rely on the ICFR in planning its financial statement audit.
• C) must test the changes made to the system to determine if the deficiency was resolved.
• D) All of the above.