In considering the evidence needed to assess control risk during the period from interim to year-end, all

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In considering the evidence needed to assess control risk during the period from interim to year-end, all of the following should be considered except the

a. Significance of the assertion being tested.

b. Specific internal control policies and procedures tested during the interim period.

c. Degree to which the policies and procedures were tested and the test results.

d. Control risk on other assertions.

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Auditing An Assertions Approach

ISBN: 9780471134213

7th Edition

Authors: G. William Glezen, Donald H. Taylor

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