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2016年美國CPA模擬試題：Auditing（5）
An auditor uses the knowledge provided by the understanding of internal control and the final assessed risk of material misstatement primarily to determine the nature, timing, and extent of the:
a. Tests of controls.
b. Attribute tests.
c. Substantive tests.
d. Compliance tests.
Explanation
Choice "c" is correct. An auditor uses the knowledge provided by the understanding of internal control and the final assessed risk of material misstatement primarily to determine the nature, timing, and extent of the substantive tests to be performed.
Choices "b", "d", and "a" are incorrect. Attribute tests, compliance tests, and tests of controls are all tests that assist the auditor in assessing control risk and determining the final assessed risk of material misstatement, not the other way around.
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