The definition of a "deviation" for a test of a control should include only those deviations that result in misstatements in the financial statements.

Question

Quizplus · Accepted Answer

A deviation in a test of control refers to any instance where the control does not operate as designed, regardless of whether it results in a misstatement in the financial statements. It is important to identify and assess all deviations to understand the effectiveness of internal controls.

The Definition of a "Deviation" for a Test of a Control