When the Auditor Decides to Include Controls Testing in Their

question 83

Multiple Choice

When the auditor decides to include controls testing in their audit strategy, they select those controls that

• A) are the easiest to test.
• B) provide the most efficient and effective audit evidence.
• C) provide no assurance that the controls operated effectively throughout the period of reliance.
• D) provide the least efficient and effective audit evidence.

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