How does an auditor decide which controls they are required to understand and test? Multiple Choice 0 The auditor is responsible for testing all pervasive controls in an organization. . It is a matter of the auditor's professionaljudgementwhich controls, whether individually or in combination with others, are relevantto the aud it. 0 An auditor is required by CA5 315 to understand and test all controls in an organization. 0 The auditor conducts a random sample at the onset of the audit and selects controls depending on the results