After the auditor has identified the key internal controls and deficiencies and assessed control risk for a private company, it is appropriate to decide whether:

After the auditor has identified the key internal controls and deficiencies and assessed control risk for a private company, it is appropriate to decide whether:

After the auditor has identified the key internal controls and deficiencies and assessed control risk for a private company, it is appropriate to decide whether:

    a.    substantive tests will be reduced sufficiently to justify costs of performing tests of controls.
    b.    substantive tests will be increased sufficiently to justify costs of performing tests of controls.
    c.    tests of controls will be increased sufficiently to justify costs of performing substantive tests.
    d.    tests of controls will be reduced sufficiently to justify costs of performing substantive tests.