Once the auditor detects a control deficiency, which of the following steps must he or shetake first?a. Perform tests of other controls related to the same assertion as the control deemedineffective.b. Evaluate the severity of the deficiency on the auditor’s control risk assessment for thatassertion.c. Modify the planned substantive procedures as a result of the deficiency.d. Test the deficient control, assuming a maximum level of risk.

Auditing: A Risk Based-Approach (MindTap Course List)
11th Edition
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 39CYBK
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Once the auditor detects a control deficiency, which of the following steps must he or she
take first?
a. Perform tests of other controls related to the same assertion as the control deemed
ineffective.
b. Evaluate the severity of the deficiency on the auditor’s control risk assessment for that
assertion.
c. Modify the planned substantive procedures as a result of the deficiency.
d. Test the deficient control, assuming a maximum level of risk.

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