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What types of procedure will be included in test of control?

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Question added by Frank Mwansa , ACCOUNTING LECTURER , FREELANCER
Date Posted: 2016/11/24
Soliman Abd  ALmalak Gendy
by Soliman Abd ALmalak Gendy , مدير ادارة مراقبة حسابات , الجهاز المركزى للمحاسبات

Test of controls  is an a auditor procedure to let the effectives of control used  by a  client entity to prevent or detect material misiatements

-Obtain more persuasive audit evidence, the higher, auditor's assessments of risk

- Take into account the types  of potential misstatements that  could result from the identified risks.

-In an integrated audit, design the tests of controls to accomplish', the objectives of  both audits simulaneously

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