Which of the following is intended to detect deviations from prescribed controls?
A)Substantive procedures specified by a standardized audit plan.
B)Tests of controls designed specifically for the client.
C)Analytical procedures as set forth in an industry audit guide.
D)Computerized analytical procedures tailored for the configuration of the computer equipment in use.

Question

Quizplus · Accepted Answer

Tests of controls are specifically designed to detect deviations from prescribed controls by evaluating the effectiveness of those controls in preventing, or detecting and correcting, material misstatements in financial reporting.

Which of the Following Is Intended to Detect Deviations from Prescribed