Although Management May Have Designed Internal Controls,the Auditor May Choose

question 43

Multiple Choice

Although management may have designed internal controls,the auditor may choose not to test them because

• A)the auditor believes it is more efficient to use analytical procedures to gather evidence
• B)the auditor believes it is more effective to use substantive testing to gather evidence
• C)the auditor believes it is more efficient to use substantive testing to gather evidence
• D)the auditor believes it is more effective to use analytical procedures to gather evidence