Which of the following is not a reason for using the primarily substantive approach? a. Internal control

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Which of the following is not a reason for using the primarily substantive approach?

a. Internal control structure policies or procedures are not relevant to the assertion.

b. Internal control structure policies or procedures for the assertion are ineffective.

c. The documents or records are not easily accessible for substantive testing.

d. It is more efficient to rely heavily on substantive tests for the particular assertion.

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Auditing Integrated Concepts And Procedures

ISBN: 9781260299397

5th Edition

Authors: Donald H. Taylor, G. William Glezen

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