Question: 1. On some audits , the auditor may choose not to rely on controls, and no tests of controls are performed. Indicate circumstance in which

1. On some audits , the auditor may choose not to rely on controls, and no tests of controls are performed. Indicate circumstance in which the auditor would choose not to test controls?

2. What is the purpose of a system walkthrough? What is the effect on the auditor's tests of controls if the results of the walkthrough indicate that the controlls have not been implemented effectively by the client?

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