Nature & Objective of Audit
Quick practice
Question 1 of 5
When deviations from controls upon which the auditor intends to rely are detected, which of the following are relevant for the auditor to determine the further audit procedures?
A
Whether additional tests of controls are necessary
B
Specific inquiries to understand the deviations and their potential consequences
C
All of the above
D
Whether the potential risks of misstatement need to be addressed using substantive procedures
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