An auditor is required to obtain a basic
understanding of the client's internal control
to plan the audit. The auditor may then
decide to perform tests of controls on all
internal control procedures
a. That would aid in preventing fraud.
b. Documented in the flowchart.
c. Considered to be weaknesses that might
allow errors to enter the accounting
system.
d. Considered to be strengths for
which the auditor desires further
reduction in the assessed level of
control risk.
understanding of the client's internal control
to plan the audit. The auditor may then
decide to perform tests of controls on all
internal control procedures
a. That would aid in preventing fraud.
b. Documented in the flowchart.
c. Considered to be weaknesses that might
allow errors to enter the accounting
system.
d. Considered to be strengths for
which the auditor desires further
reduction in the assessed level of
control risk.