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✨ EY Prep 🩷
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Audit
🎲 Mixed
1 / 9
Score: 0
If control risk is assessed as HIGH, what should the auditor do?
A.
Reduce the scope of the audit — if controls are unreliable, testing is pointless
B.
Increase substantive testing — do more direct tests of account balances and transactions
C.
Issue a qualified opinion immediately
D.
Report the control weaknesses to the regulator