Question: Testing controls mean that: (a) The auditor can completely rely on a clients system of internal controls. (b) No substantive testing is required. (c) The

Testing controls mean that: 

(a) The auditor can completely rely on a client’s system of internal controls. 

(b) No substantive testing is required. 

(c) The auditor can plan to reduce their reliance on detailed substantive testing of transactions and account balances. 

(d) All of the above.

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