Why Should an Auditor Not Rely on Substantive Testing to the Exclusion

question 4

Essay

Why should an auditor not rely on substantive testing to the exclusion of testing internal controls?

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Definitions:

Trough

A trough generally refers to a long, narrow container from which animals eat or drink, but in scientific contexts, it can also mean a low point or minimum phase in a cycle, such as in economics or meteorology.

Visible Spectrum

The portion of the electromagnetic spectrum that is visible to the human eye, typically encompassing wavelengths from about 380 to 750 nanometers.

Longer Wavelengths

Describes the property of light or electromagnetic waves characterized by greater distances between wave peaks, often associated with lower frequencies and energies.

Red

A primary color that is at the end of the visible spectrum of light, next to orange and opposite violet, often associated with danger, passion, and energy.