Tests of Controls and Tests of Details
Free CPA AUD (Auditing & Attestation) lesson in Performing Further Procedures and Obtaining Evidence. 12 min read, ~1,849 words.
Tests of controls (ToC) evaluate operating effectiveness; required for issuers (PCAOB AS 2201 integrated audit) and any nonissuer audit using a control-reliance strategy. Nature of ToC: inquiry, observation, inspection, reperformance, inquiry alone is never sufficient. Tests of details (ToD) directly examine transactions or balances for misstatement; required for every material...
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What this lesson covers
- Content
- Example 1
- Common Mistakes
- Key Takeaways
- Exam Shortcuts
Learning objectives
- III.D1
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