I feel like this is a contradiction in Becker. Anyone seeing something I'm not?
Becker's textbook (A3-69): “If relying on the operating effectiveness of internal controls intended to mitigate significant risk, test of controls must be performed in the current period. The auditor cannot rely on tests of controls performed in prior periods.”
CPA-02381:
Which of the following statements is correct concerning an auditor's assessment of control risk?
My answer: a. Evidence about the operations of controls in prior audits may NOT be considered during the current year's assessment of control risk”
Correct answer: b. Assessing control risk may be performed concurrently during an audit with obtaining an understanding of the entity's internal control
Choice “b' is correct. Some risk assessment procedures performed to obtain an understanding of internal control may provide evidence about operating effectiveness, even if they were not intended for that purpose. This is possible because the procedures performed to achieve one objective may also provide evidence regarding the other.
Choice “a” is incorrect. Audit evidence that was obtained in prior audits about the effective design or operation of internal controls may be considered by the auditor in assessing control risk in the current audit.
I could see why b is correct, but I don't get why a is incorrect. Is the key thing that the MCQ was talking about assessment of control risk, while the text was talking more about what needs to be done during the fieldwork?
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