Test counts are performed by the auditor to give the impression of control and they are not used for substantive testing.

Question

Quizplus · Accepted Answer

Test counts are used for both control testing and substantive testing. For control testing, they provide evidence of whether the client's count procedures are reliable and accurate. For substantive testing, they provide evidence of the existence and completeness of inventory.

Test Counts Are Performed by the Auditor to Give the Impression