When an auditor is to conduct an audit of a service organization, what considerations should the auditor make in the planning stages regarding internal controls of the organization?
A. The auditor should obtain an understanding of the entity’s internal controls after performing substantive procedures.
B. The auditor should be engaged to perform agreed-upon procedures.
C. The auditor should determine whether management has adequately described complementary user controls.
D. The auditor should assess risks before obtaining an understanding of internal controls.
AUD 69, 92 7/15 Gleim and Ninja test bank
FAR sometime in 10/15 Gleim
BEC not taken
REG not taken