Auditing and Assurance Services 1st Edition by Iris Stuart

تمرين 36

Regardless of the assessed level of control risk, the auditor should perform some a. Tests of controls to determine the effectiveness of controls.
B) Analytical procedures to verify the design of controls.
C) Substantive tests to restrict detection risk for significant transaction classes.
D) Dual-purpose tests to evaluate both the risk of monetary misstatement and preliminary control risk.