How does an auditor determine which test of internal controls approach to use? ...

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Accounting

How does an auditor determine which test of internal controls approach to use?
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The approach depends on the nature of the control that is being tested along with the availability of data.
The auditor should always test all items in the population.
The auditor should always test from a sample of the population.
Management decides which test of internal controls approach the auditor should use.

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