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Which of the following substantive tests should be extended as a result of this control weakness?

1 Answer

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Final answer:

The control weakness suggests a lack of systems for follow-up evaluations. The substantive test that should be extended is completeness, which verifies proper recording of evaluations to address the control weakness and strengthen the evaluation process.

Step-by-step explanation:

The control weakness mentioned in the question suggests that there is a lack of appropriate systems in place for conducting long-term follow-up evaluations. As a result of this control weakness, the substantive test that should be extended is the test of completeness.

Completeness refers to ensuring that all relevant transactions and events have been recorded and included in the financial statements. In the context of this control weakness, extending the test of completeness would involve verifying that all long-term follow-up evaluations have been conducted and recorded properly.

Extending the test of completeness would help address the control weakness by providing assurance that all necessary evaluations have been performed, thereby strengthening the overall quality and reliability of the evaluation process.

User Mohammad Roshani
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