Which of the following would NOT be included in a test of a control working paper?
A) the purpose of the test
B) a conclusion about whether the account balance is materially misstated
C) the work performed
D) the findings/results of the testing

Question

Quizplus · Accepted Answer

A test of a control working paper would include the purpose of the test, the work performed, and the findings/results of the testing. However, a conclusion about whether the account balance is materially misstated would not be included in a test of a control working paper, as this would be performed in a separate substantive testing procedure.

Which of the Following Would NOT Be Included in a Test