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Several factors influence the auditor's choice of the types of tests to select, including
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Several factors influence the auditor's choice of the types of tests to select, including
Several factors influence the auditor's choice of the types of tests to select, including
▸ the availability of the types of evidence.
▸ the relative costs of each type of test.
▸ the effectiveness of the internal controls.
▸ All of these.
Textbook
Auditing and Assurance Services
Edition:
17
th
Authors:
Arens, Elder, Beasley, Hogan
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