What is the primary purpose of expanding testing during an audit?

Expanding testing during an audit is primarily aimed at determining whether other areas contributed to the issue that has been identified. This additional testing helps auditors gather sufficient evidence and build a comprehensive understanding of the extent of the problem, as well as the underlying factors that may have led to it. By examining related areas or processes, auditors can assess the broader impact of the issue, identify any potential systemic weaknesses, and provide recommendations to mitigate risks.

This approach aligns with the audit's goals of enhancing reliability and ensuring that the findings are not isolated but rather part of a larger context. By investigating further, auditors can provide stakeholders with a more thorough analysis and ensure that corrective actions address all relevant issues, not just those initially discovered.