An auditor may decide not to perform tests of controls related to the control activities within the computer portion of the client's internal control. Which of the following would not be a valid reason for choosing to omit such test?
A. There appear to be major weaknesses that would preclude reliance on the stated procedure.
B. The controls appear adequate.
C. The time and dollar costs of testing exceed the time and dollar savings in substantive testing if the tests show the controls to be operative.
D. The controls duplicate operative controls existing elsewhere.
Answer: B
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