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If an auditor performs tests of controls and determines that the control is not effective, what should the auditor's next step in testing controls be?
If an auditor performs tests of controls and determines that the control is not effective, what should the auditor's next step in testing controls be?
1 Document the results of tests of controls and proceed with the planned audit strategy.
2 Determine if a compensating control exists.
3 Perform tests of controls on compensating controls.
4 Document the results of tests of controls and proceed with a primarily substantive approach.
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