The auditor should assess control risk for each relevant assertion by evaluating the evidence obtained from all

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The auditor should assess control risk for each relevant assertion by evaluating the evidence obtained from all sources, including

a. The auditor’s testing of controls for the audit of internal control on a public company. 

b. Misstatements detected during the financial statement audit.

c. Any control deficiencies identified during the audit.

d. All of the above.

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Auditing and Assurance Services

ISBN: 978-0077862343

6th edition

Authors: Timothy Louwers, Robert Ramsay, David Sinason, Jerry Straws

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