After Considering the Client's Internal Control,the Auditors Have Concluded That

question 29

Multiple Choice

After considering the client's internal control,the auditors have concluded that it is well-designed and is functioning as anticipated.Under these circumstances,the auditors would most likely:

• A)Cease to perform further substantive procedures.
• B)Reduce substantive procedures in areas where the internal control was found to be effective.
• C)Increase the extent of anticipated analytical procedures.
• D)Perform all tests of controls to the extent outlined in the preplanned audit plan.

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Definitions:

Criteria

Standards or principles by which something is judged or decided.

Critical Thinking

An intensive look into and decision-making on an issue aiming to derive a consensus.

Holistic Critical Thinking

A comprehensive approach to analyzing and evaluating information to come to a well-reasoned conclusion.