An auditor may decide not to perform tests of controls related to the computer portion of the client's controls. Which of the following would not be a valid reason for choosing to omit tests of controls?
a. The controls appear adequate.
b. The controls duplicate operative controls existing elsewhere in the system.
c. There appear to be major conditions that would preclude reliance on the stated procedure.
d. The time and dollar costs of testing exceed the time and dollar savings in substantive testing if the tests of controls show the controls to be operative.
Answer: A
CPA Exam
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