Question: what is correct answer An auditor tests controls over cash receipts at the interim audit and determines they are functioning effectively. During the year-end audit,

what is correct answer

An auditor tests controls over cash receipts at the interim audit and determines they are functioning effectively. During the year-end audit, the auditor examines cash receipts to ensure they have been recorded in the correct fiscal year and while performing this substantive test, learns that the controls over cash receipts are still effective and continue to function properly. The auditor willincrease the amount of substantive testing. O will perform more tests of controls. O may not need to perform additional tests of controls. O will change their control assessment

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