quality control and professional issues

Have you read all the “MUST READ” articles for which there is a sticky post at the top of this forum? The first article on ethics is most relevant here.

Quality control is closest to a professional issue – taking the Q you have referenced the issues you are looking for are:
– what have they done – is it what they should have done? – if not – why not? So taking item (i) – to rely on controls means that controls should be operating effectively – it there is are instances of exceptions they have to be investigated. Was a compensating control applied? If no control applied you can extend the test of control and hope for no more exceptions (see page 66 of the AA notes for an example) but if more exceptions are found you would have to revert to full substantive procedures – this would mean increasing the level of tests of detail. So the audit plan must be changed in the light of the results of the tests of controls. To do otherwise would mean that the quality of audit work will has been compromised – audit risk will be increased because detection risk will not have been reduced to a sufficiently low level (due to non-sampling risk – see page 59 of the AAA notes).
I suggest you write out a full answer to this questions and then use the article “Read the mind of an AAA marker” which is sticky posted to the top of this forum to mark your answer.

My apologies – the post is called “Looking for guidance on marking” and the link is https://www.accaglobal.com/content/dam/ACCA_Global/Students/prof/p7/Read_the_mind_of_AAA_marker_WEB_v2.pdf