Question: 36 Tests of controls are necessary when : 1. When the auditor's risk assessment includes an expectation of the operating effectiveness of internal controls. II.

36 Tests of controls are necessary when : 1. When the auditor's risk assessment includes an expectation of the operating effectiveness of internal controls. II. When substantive procedures alone do not provide sufficient appropriate audit evidence. A. I and only C. Both I and II B. II only D. Neither I and

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