17.Which of the following statements is correct when identifying relevant controls for the SCOTs:()
O A. We document all controls even if some of them achieve the same purpose
B. On recurring engagements, we challenge if the controls identified in the prior period are still relevant
C. We identify those controls that management believes are relevant to the audit
D.We would not involve team members with specialized knowledge of IT
B. On recurring engagements, we challenge if the controls identified in the prior period are still relevant.
When conducting recurring audits, it's important to reassess and challenge the relevance of the controls identified in previous periods. This is in line with the principle of maintaining audit quality and ensuring that the audit plan reflects any changes in the entity's systems or processes. It's crucial to regularly update the understanding of the client's control activities, as controls may evolve or change over time, and the auditor must ensure that they remain relevant and effective for the current audit period.
