メモ – AUD BISK Chapter 23 その２

Problem #36

『Use of prior audit evidence regarding the operating effectiveness of controls』についてまとめ

1. When the auditor determines that it is appropriate to use audit evidence obtained in prior audits for a number of controls, the auditor should plan to test a sufficient portion of the controls in each audit period, so that at a minimum, each control is tested at least every third audit.

2. If the auditor plans to rely on controls that have changed since they were last tested, the auditor should test those controls in the current audit.

3. If the auditor plans to rely on controls that have not changed since they were last tested, the auditor should test those controls at leaset every three years.

4. If the auditor plans to rely on controls that mitigate a significant risk, those controls should be tested in the current period.

Number of controls At least every third audit
Controls have not changed  Every three years

Controls have changed  Current audit
Controls that mitigate a significant risk  Current period

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