A. Conduct control testing
B. Conduct substantive testing
A. Follow-Up by Independent Assurance
B. Follow-Up by Targeted Review
C. Follow-Up by Process Owner
A. True. Never, ever change the plan.
B. False. As information is uncovered, adjust procedures as appropriate.
A. Control test
B. Substantive test
A. As soon as possible to start planning
B. As late as possible in case there is fraud in the assessed area
C. Depends on the Purpose and Parameters and whether fraud it suspected.
