Which of the following would not be a reason to increase the extent of a substantive test?

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Which of the following would not be a reason to increase the extent of a substantive test?

a. The risk of material misstatement is high.

b. Qualitative factors suggest there may be errors in the account.

c. Internal controls are weak.

d. Auditors have time to test more items.

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Related Book For  answer-question

Auditing A Practical Approach with Data Analytics

ISBN: 978-1119401742

1st edition

Authors: Raymond N. Johnson, Laura Davis Wiley, Robyn Moroney, Fiona Campbell, Jane Hamilton

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