There are many factors that affect the auditor's decision as to how much direct testing of an
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a. Identify the factors that affect the auditor's decision as to whether to perform direct tests of an account balance, and if so, how much testing is required.
b. For each factor identified, indicate how it affects the auditor's decision of how much direct testing to perform.
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a Factors that affect the auditors decision on whether a particular control should be tested include Extent to which risk is mitigated by controls in ...View the full answer
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Related Book For
Auditing a business risk appraoch
ISBN: 978-0324375589
6th Edition
Authors: larry e. rittenberg, bradley j. schwieger, karla m. johnston
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