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

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