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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Related Book For
Auditing Integrated Concepts And Procedures
ISBN: 9781260299397
5th Edition
Authors: Donald H. Taylor, G. William Glezen
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