22 to reach a conclusion on the effectiveness of a

22. To reach a conclusion on the effectiveness of a control, an auditor must first determine
________.
A. the required degree of company compliance with control procedures
B. the maximum possible dollar amount that would not affect a user's decision based on the
financial statements
C. the actual degree of company compliance with control procedures
D. the nature, extent, and timing of planned substantive procedures
Accessibility: Keyboard Navigation
Blooms: Understand
Difficulty: Easy
Learning Objective: 09-06 Write control tests for an audit program.
Topic: 09-31 Phase 3-Control Testing
Topic: 09-32 Development of Control Test Procedures to Include in Audit Programs

Chapter 09 - Control Assessment and Testing
23. Control tests should be applied to samples of transactions and control procedures
________.
9-10
Accessibility: Keyboard Navigation
Blooms: Understand
Difficulty: Medium
Learning Objective: 09-07 Outline the auditor's responsibility when internal control evaluation work detects or indicates a significant
control weakness or a high risk of fraudulent misstatement.
Accessibility: Keyboard Navigation
Blooms: Remember
Difficulty: Easy
Learning Objective: 09-06 Write control tests for an audit program.
Topic: 09-31 Phase 3-Control Testing
Topic: 09-32 Development of Control Test Procedures to Include in Audit Programs
24. If there have been no changes to a control that a previous audit has found to be working
effectively, ________.
Accessibility: Keyboard Navigation
Blooms: Remember
Difficulty: Medium
Learning Objective: 09-06 Write control tests for an audit program.
Topic: 09-31 Phase 3-Control Testing
Topic: 09-32 Development of Control Test Procedures to Include in Audit Programs
Topic: 09-35 Audit Procedures Responsive to the Assessed Risks of Material Misstatement at the Assertion Level
25. The CPA Canada Handbook section "CAS 265: Communicating Deficiencies in Internal
Control to Those Charged with Governance and Management" requires that ________.