25) 25) If the results of tests of controls support the design and operations of controls as expected, the control risk as the preliminary assessment. auditor uses_con B) a higher D) either a lower or higher A) the same C) a lower 26) 26) Which of the following represents a correct statement regarding internal control testing? A) When auditors plan to use evidence about the operating effectiveness of internal control contained in prior audits, auditing standards require tests of the controls' effectiveness at least every other year B) Testing of internal controls can only be performed by the auditor at the end of the fiscal year. C) The greater the risk, the less audit evidence the auditor should obtain that controls are operating effectively. the level D) The auditor uses control risk assessment and results of tests of controls to determine of substantive tests for the financial statement audit 27) In the four following questions internal controls for a payrll system are listed. For each control ider 27 the control activity/and transaction related audit objective to which it applies Approval of department head or foreman is required before payroll is prepared A) Separation of duties/completeness C) Separation of duties/occurence B) Separation of duties/accuracy D) Separation of duties/timing 28) All prenumbered time records are accounted for before beginning data entry 28) A) Adequate documents and records/completeness B) Adequate documents and records/occurence C) Adequate documents and records/accuracy D) Adequate documents and records/timing