Question

when the auditor has decided not to rely on the entity's controls and instead use procedures as the main source of evidence about the assertions in the financial statements, the auditor will choose a(n)

Answer 1

When the auditor has decided not to rely on the entity's controls and instead use procedures as the main source of evidence about the assertions in the financial statements, the auditor will choose a(n)--substantive audit strategy .

What is audit strategy?

An audit strategy sets the direction, timing, and compass of an audit. The strategy is also used as a guideline when elaborating an inspection plan. By developing an audit strategy, it's easier to produce a more targeted inspection plan, thereby wasting lower time in total during the planning phase of an audit.

What are the types of audit strategies?

Basically there are four different audit approaches the substantive procedures approach the balance distance approach the systems- grounded approach the threat- grounded approach. This is also pertain to as the insuring approach or the direct verification approach.

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