Which of the following is not a primary purpose for conducting a walk-through during the initial stages of an assurance engagement?
Which of the following is not a primary purpose for conducting a walk-through during the initial stages of an assurance engagement?
During the initial stages of an assurance engagement, a walk-through is generally conducted to understand processes and controls, develop process maps, determine segregation of duties, and identify residual risks. Testing the adequacy of controls is usually performed later, during the detailed testing phase of the engagement. Therefore, 'To test the adequacy of controls' is not a primary purpose of conducting a walk-through during the initial stages.
I try to give my explanation: the adequacy and effectiveness of controls should be evaluated in the control testing phase
Huh ?? Why not C ?