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