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Which of the following statements is false about the testing selection by auditors? a. The auditor...

Which of the following statements is false about the testing selection by auditors?

a. The auditor usually selects some items that were not tested by management.
b. The auditor usually chooses the same test items as management.
c. The auditor may choose to rely on the work completed by management and thus reduce the external auditor's own testing.
d. The auditor usually chooses a test that is independent of that of management.
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Answer #1

Correct Answer : C) The auditor may choose to rely on the work completed by management and thus reduce the external auditor's own testing.

Reason : Auditor should not reduce own testing by relying upon the work completed by management, he should audit the work completed by management though he can reduce the sampling size of the audit.

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