What is a dual-purpose test in auditing?

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kamran khalid
21-October-2016

Accounting Auditing

Question ajoutée par HANNA SABA , Team Leader (Administrative Support), including translation, editing, and writing , Deloitte
Date de publication: 2014/03/15

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Mark John Domingo

par Mark John Domingo , General Accountant , Palma Holding

Dual purpose test in auditing are procedures that are used both for test of controls (TOC) and for substantive procedure. Sample of which is inventory count (stocktake) which can be considered as TOC and substantive procedure.

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