Contrast the circumstances in which the auditor would choose not to test controls with those in which he or she would perform tests of controls.

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Contrast the circumstances in which the auditor would choose not to test controls with those in which he or she would perform tests of controls.


Answer:

If the auditor believes that controls have not been operating effectively during the period under audit, or that it would not be cost-effective to test controls, then he or she would choose not to test controls. In contrast, if the auditor believes that controls have been operating effectively during the period under audit, and that it would be cost-effective to test controls, the auditor will perform tests of controls.

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