An increased extent of the tests of controls

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Reference no: EM131219517

An increased extent of the tests of controls is most likely to occur under which of the following situations?

1. the auditor is performing a fraud audit.

2. Controls are ineffective and the preliminary control risk assessment is high.

3. Controls appear to be effective so that the preliminary control risk assessment is low.

4. It is a first-time audit.

Reference no: EM131219517

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