Assessing control risk requires the auditor to consider the design of controls to evaluate whether they should be effective in meeting
transaction-related audit objectives.
To use specific controls as a basis for reducing assessed control risk, however
Designing tests of controls involves the following:
To use specific controls as a basis for reducing assessed control risk, however
Designing tests of controls involves the following:
- Nature of tests
- Timing of tests
- Extent of tests
