Q5

After the auditor planned the audit based on the lower assessed level of control risk approach it was found that the tests of contre did not support this approach

Although the controls were well designed they were not implemented and therefore ineffective. What audit strategy should the auditor now pursue?

Select an answer and submit. For keyboard navigation, use the up/down arrow keys to select an answer.

a Adopt a predominantly substantive approach

b Perform more extensive tests of control than originally planned

c Reduce the level of substantive procedures

d None of the above