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4:14
YouTube
Edspira
4 Types of Tests of Controls
Tests of controls are used to assess control risk, with auditors testing the control's design and/or effectiveness to determine the extent to which the controls can be relied upon. These tests of controls fall into 4 general categories: (1) inquiry of client personnel, (2) inspection of documents indicating whether the control was applied, (3 ...
71.6K views
Mar 7, 2019
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