explain .After documenting internal control in an audit engagement, the auditor may perform tests on Those controls that the auditor plans to rely on. Those controls in which deficiencies were identified. Those controls that have a material effect on the financial statement balances. A random sample of the controls that were reviewed.

Auditing: A Risk Based-Approach (MindTap Course List)
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ISBN:9781337619455
Author:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Publisher:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Chapter5: Professional Auditing Standards And The Audit Opinion Formulation Process
Section: Chapter Questions
Problem 29RQSC
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explain .After documenting internal control in an audit engagement, the auditor may perform tests on

  1. Those controls that the auditor plans to rely on.
  2. Those controls in which deficiencies were identified.
  3. Those controls that have a material effect on the financial statement balances.
  4. A random sample of the controls that were reviewed.
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