hows this make sense mang? i heard that its usually the contrary…Worse Controls = More extenet of testing…This says the opposite
If the auditor initially believes that the controls are weak, there wouldn’t be any sense in performing extensive tests of controls. The auditor is always considering time and cost when determining audit procedures, and if the controls aren’t good there is no point in sinking firm time and money into it. Instead, the auditor would plan for more extensive substantive procedures (i.e. tests of detail).