Question: How does an auditor decide which controls they are required to understand and test? Multiple Choice It is a matter of the auditor's professional judgement

How does an auditor decide which controls they are required to understand and test?

Multiple Choice

It is a matter of the auditor's professional judgement which controls, whether individually or in combination with others, are relevant to the audit.

An auditor is required by CAS 315 to understand and test all controls in an organization.

The auditor conducts a random sample at the onset of the audit and selects controls depending on the results.

The auditor is responsible for testing all pervasive controls in an organization.

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