Day: October 25, 2025

For each of the following situations, select the most appropriate approach which should be used by the assurance firm in the given circumstances.

– The audit of a client where controls have been assessed as deficient

Select ONE answer:

1. Tests of controls only
2. A mix of tests of controls and substantive procedures
3. Some light analytical review
4. Substantive procedures only

Show your workings to arrive at your answer, and explain and justify your reasons:

……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

This multiple-choice question is suitable for Accounting KS5 classes.

The answer is 4

1. Not correct
2. Not correct
3. Not correct
4. Correct – is correct, as where the controls have been assessed as deficient, this means that reliance can not be put on these controls.

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