Tests of Controls and Tests of Details

Free CPA AUD (Auditing & Attestation) lesson in Performing Further Procedures and Obtaining Evidence. 27 min read, ~4,022 words.

Tests of controls evaluate operating effectiveness; required for issuers (PCAOB AS 2201 integrated audit) and any nonissuer audit using a control-reliance strategy. ToC procedures are inquiry, observation, inspection, and reperformance; inquiry alone is never sufficient. Reperformance is the strongest operating-effectiveness evidence because the auditor independently re-executes the control. ToC sample...

What this lesson covers

• Content
• Example 1
• Example 2
• Example 3
• Example 4
• Example 5
• Example 6
• Example 7
• Example 8
• Common Mistakes
• Check Your Understanding
• Exam Shortcuts

Learning objectives

• III.D1

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