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I am able to identify key controls but I find it difficult to go about test of control. Is it purely technical or there is a simple way to go about it in order to earn some marks?
You will find articles at the bottom of this page https://opentuition.com/acca/aa … please refer to this one https://opentuition.com/acca/aa/audit-tests-difference-tests-control-substantive-tests
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