Audit Question

Why are you quoting this https://essayfix.net/blog/the-evaluation-and-testing-of-the-systems-of-internal-control-is-usually-the-most-important-part-of-the-annual-external-audit-of-a-public-limited-company/

But why are you asking this question? It does not seem to be an assertion taken from an ACCA technical article or a quote from an approved publisher’s textbook or revision kit.

If you look at the audit process (overview at the beginning of chapters 7 & 8 or our AA notes) I don’t see how testing controls can be the “most important” part when its optional – and depends not only on whether controls are expected to be effective but whether to test controls is an effective audit approach.

Subjective discussions aren’t really relevant to professional exams which was why I browsed the internet. I can’t think of any relevant “articles” but as you specifically mention plc you could look at what The UK Corporate Governance Code says about effective controls – it can be downloaded from here https://www.frc.org.uk/directors/corporate-governance-and-stewardship/uk-corporate-governance-code