In the planning stage of an audit
engagement, the auditor is required to
perform audit procedures to obtain an
understanding of the entity and its
environment, including its internal control.
These procedures are called
a. Substantive tests
b. Tests of controls
c. Risk assessment procedures
d. Dual-purpose tests
engagement, the auditor is required to
perform audit procedures to obtain an
understanding of the entity and its
environment, including its internal control.
These procedures are called
a. Substantive tests
b. Tests of controls
c. Risk assessment procedures
d. Dual-purpose tests