User auditor using the report of the service auditor

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Reference no: EM131222560

In regard to a user auditor using the report of the service auditor, which of the following is false?

A. If user auditors are considering the service organization's controls in the assessment of control risk, they must have evidence that those controls are operating effectively.

B. The user auditors may obtain evidence that those controls in the service organization are operating effectively by directly performing tests of controls.

C. The user auditors may obtain evidence that those controls in the service organization are operating effectively by a report from the service auditor describing the results of their tests of controls.

D. The user auditor need not be concerned with the effectiveness of internal controls at the service center.

Reference no: EM131222560

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